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Legislation

Airports Economic Regulatory Authority of India Act, 2008

5 Supreme Court judgments cite this Act.

CONSUMER ONLINE FOUNDATIONversusUNION OF INDIA & ORS.

2011 INSC 33626 April 2011Appeal(s) allowed

The Supreme Court examined whether Delhi International Airport Ltd (DIAL) and Mumbai International Airport Ltd (MIAL) could levy development fees on embarking passengers under Section 22A of the Airports Authority of India Act, 1994, based on letters of approval from the Central Government. The petitioners argued that

CENTRAL GST DELHI - IIIversusDELHI INTERNATIONAL AIRPORT LTD

2023 INSC 57219 May 2023Dismissed

The Central GST Delhi‑III (the revenue) appealed against Delhi International Airport Ltd., contending that the User Development Fee (UDF) collected from passengers under Section 22A of the Airports Authority of India Act, 1994, was a taxable service liable to service tax. The Court examined the nature of the fee, the s

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