AIRPORTS AUTHORITY OF INDIA v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
AIRPORTS AUTHORITY OF INDIA
v.
UNION OF INDIA & ORS.
W.P.(C) 643/2024 & CM APPL. 2800/2024 dated 17.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Transitional credit – CENVAT credit – Transitional credit disallowed by adjudicating authority on ground that same not reflected in ST-3 returns and supporting documents not furnished -Petitioner contended non-filing due to software glitch and huge volume of operations – Department asserted relevant invoices and payment proofs not submitted despite opportunities – Court considered grounds of rejection not confined to portal issues but also absence of documents – Credit not vested right but subject to statutory conditions under Section 140 of CGST Act – Writ jurisdiction not attracted in absence of jurisdictional error – Remedy of appeal available – Held: Petition disposed – Petitioner to file appeal till 15.11.2025 with pre-deposit – Appellate Authority to consider claim on merits with liberty to Petitioner to file additional documents.
Represented By:
Counsel for the Petitioner: Prakash Sinha & Ayush Kumar, Advs.
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