AIRPORTS AUTHORITY OF INDIA vs UNION OF INDIA & ORS.

Judgment text excerpt

$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 17th September, 2025 + W.P.(C) 643/2024 & CM APPL. 2800/2024 AIRPORTS AUTHORITY OF INDIA .....Petitioner Through: Mr. Prakash Sinha & Mr. Ayush Kumar, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Ms. Poonam Rani & Ms. Priyanka, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the impugned adjudication order dated 21st August, 2023 (hereinafter, ‘impugned order’) by which the CENVAT Credit to the tune of Rs.9.34 crores claimed by the Petitioner- Airport Authority of India (hereinafter, ‘AAI’) has been rejected. 3. The case of the AAI is that it is running airports in India across the country. The present dispute relates to the period April to June, 2017 wherein the Petitioner wanted to avail of credit amounting to Rs.17,40,24,033/-. Since the said quarter relates to the period just before the Goods and Service Tax (hereinafter, ‘GST’) regime came into effect, the Petitioner had earlier filed ST-3 Return in which it had claimed Rs. 8,06,12,708/- as the CENVAT Signature Not Verified Digitally Signed W.P.(C) 643/2024 Page 1 of 9 By:DEVANSHU JOSHI Signing Date:20.09.2025 13:03:49 Credit. However, by the time it wanted to amend the said return, the case of the AAI is that the portal was not permitting the same, as the GST regime had already set in. 4. The submission of Mr. Prakash Sinha, ld. Counsel for the Petitioner is that the TRAN-1 Form was however filed praying for allowing of the CENVAT Credit for the total amount of approximate