HC : Dismisses PIL, goods sold to & from Duty-Free Shops, not liable to GST

HC dismisses PIL, holds that supply of goods either to or from Duty-Free Shops (DFS) located at arrival or departure terminal of international airport is not liable to tax under IGST Act, 2017, consequently, claims of  accumulated unutilized ITC is refundable; Observes that, warehoused goods supplied by DFS to International arriving passengers before its clearance for home consumption, being a part of passenger's bonafide baggage are cleared for home consumption by ...