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Delhi HC Grants Interim Relief in ₹458 Crore GST Dispute to IndiGo
Case Law Details
- Case Name
- Interglobe Aviation Limited Vs Additional Commissioner CGST South Commissionerate & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Interglobe Aviation Limited Vs Additional Commissioner CGST South Commissionerate & Ors. (Delhi High Court)
The Delhi High Court considered whether compensation received by the petitioner for non-performance, which allegedly resulted in business losses, could be treated as a “supply” under Section 7 of the Central Goods and Services Tax Act, 2017, and consequently subjected to GST. The Court also examined whether such compensation was excluded from the ambit of “supply” in view of the Circular dated 3 August 2022, particularly Clauses 7 and 7.1.
The petitioner argue...
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