In our latest Tax Insights, we bring to you the details of key case law developments unveiled recently. It involves notifications like e-invoicing being made mandatory from 1st August 2023 for taxpayers having aggregate turnover exceeding five crores; benefit of amnesty scheme for settlement of default in export obligation and various case laws.

In one of the caselaws, our tax practice team highlights the Supreme Court judgement on CGST Delhi -III v. Delhi International Airport Ltd. Elaborating on the matter, they explain that the assessees had entered into joint venture arrangement / agreements with the Airports Authority of India (AAI), where they had agreed to undertake some activities enjoined upon the AAI under the AAI Act, for the purpose of operation, management, and development of the airports (OMDA).

The Assesses was authorised by various notifications issued by the Central Government under Section 22A of the AAI Act, to collect a “development fee” for every departing domestic and international passenger at the concerned airports for a period of 48 months.

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