High Court of Bombay29 June 2026

Singapore Airlines Ltd. v. Union of India

For assessee

WRIT PETITION NO. 2702 OF 2026

The ruling in brief

Where petitioner-airline neither received services nor paid consideration, question whether petitioner-airline was “recipient” of CRS services and liable to IGST required determination; as issue involved jurisdiction of adjudicating authority and warranted deeper examination, writ petition was maintainable despite availability of statutory appeal

Provisions considered

Section 74, read with sections 5 and 6, of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017

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The ruling in brief

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Singapore Airlines Ltd. v. Union of India

The ruling in brief

Provisions considered

Singapore Airlines Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

RPP Infra Projects Ltd. v. Union of India

Katyani Exports v. Union of India

Siemens Healthcare (P). Ltd. v. Union of India

Read the full analysis