SANDEEP PATIL Vs. UNION OF INDIA

JUDGEMENT

(1.) The criminal application bearing No.8 of 2019 is filed by the original petitioner seeking review of the order passed by us on 6th February 2019 in Criminal Public Interest Litigation No.14 of 2019. By the said order, we have dismissed the said PIL. Review is sought by the Applicant-Petitioner placing heavy reliance on an adjudication order passed by the Deputy Commissioner of Sales Tax, being Order-in-Original No. DC-E-636 / LTU-3 / Order of GST Refund Application / 2018-19 / B-355 Mumbai dated 10th January 2019. By the said order, the Deputy Commissioner of Sales Tax has denied to refund the input tax credit (for short "ITC") pursuant to sale of duty free goods from the duty free shops (for short, DFS") at the departure area of airport.

(2.) The Petitioners in Writ Petition No.1511 of 2019 have taken exception to the very same adjudication order passed by the Deputy Commissioner of Sales Tax. The Petitioners in Writ Petition No.1535 of 2019 are seeking a declaration that the consideration being paid by it to Mumbai International Airport Ltd (MIAL) under a concession agreement dated 17th February 2014 towards the minimum guaranteed fees/ concession fees for grant of rights and use of licensed premises of duty free shops in the departure or arrival area of international airport, is not liable to GST and hence the MIAL is not entitled to collect GST from the Petitioner.

(3.) Thus, all these matters [namely, two writ petitions as well as criminal application] pertain to duty free shops of M/ s. Flemingo Travel Retail Limited, who is the Applicant in above Criminal Application and the Petitioners in other two writ petitions. There is no dispute that duty free shops are situated in international airport at Mumbai at the international arrival and international departure area, after crossing immigration. There is no dispute on the fact that these duty free shops are situated beyond the customs frontiers of India.