High Court of Madras14 August 2026

Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer

For assessee

WP NOS. 25986 AND 25991 OF 2026

The ruling in brief

Where petitioner operating duty-free airport outlets paid service tax on licence fees and conservancy charges under pre-GST regime and filed refund claims based on CESTAT ruling but were rejected as time-barred, following a binding Division Bench precedent in Union of India v. Flemingo Duty Free Shop (P.) Ltd., [2025] 174 processed with applicable interest

Provisions considered

Section 142 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Section 83 of Finance Act, 1994 - Section 11B, read with Section 11BB, of Central Excise Act, 1944

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Karnataka High Court31 Aug 2026

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Naganath Constructions v. Government of Karnataka

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CGST S.142

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Er. Roland S. v. Government of Karnataka

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Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer

The ruling in brief

Provisions considered

Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Naganath Constructions v. Government of Karnataka

Basayya v. Assistant Commissioner of Commercial Taxes

Er. Roland S. v. Government of Karnataka

Read the full analysis