AIRPORTS AUTHORITY OF INDIA Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition by the Airports Authority of India ('AAI') challenges the order dated 28th August, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') [2015 (38) S.T.R. 1050 (Tri.-Del.)] which upheld the order of the Commissioner of Service Tax (CST) dated 8th January, 2008, which has also been challenged in this writ petition.

(2.) Notice in the petition was issued on 23rd November, 2015. In reply to the petition, a very short counter-affidavit has been filed on behalf of the Department, which is exactly five paragraphs. Paragraph 5 simply states that "the Petitioner has filed Writ Petition directly against the order of CESTAT." There is no objection, as such, raised as to the maintainability of the petition.

(3.) Mr. Anil Kathuria, learned Additional Standing Counsel appearing for AAI, pointed out that although AAI has an alternative statutory remedy of appeal, given the background of the case and the obvious errors in the impugned orders, AAI has chosen to come directly to this Court by way of the present writ petition.