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Airports Economic Regulatory Authority of India Act, 2008

5 judgments · newest first · showing 1–5

CENTRAL GST DELHI - IIIversusDELHI INTERNATIONAL AIRPORT LTD

2023 INSC 572Dismissed

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 …

CONSUMER ONLINE FOUNDATIONversusUNION OF INDIA & ORS.

2011 INSC 336Appeal(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 …