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Delhi High Court - Orders

Air India Ltd vs Commissioner Of Sales Tax on 6 February, 2026

Author: Prathiba M. Singh

Bench: Prathiba M. Singh, Prateek Jalan, Sanjeev Narula

                          $~1 to 5 (Full Bench)
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +                                       ST.REF. 4/2004
                                    AIR INDIA LTD.                                                                  .....Petitioner
                                                versus
                                    COMMISSIONER OF SALES TAX                                                       .....Respondent
                          +                         ST.REF. 1/2015
                                    M/S AIR INDIA (FORMERLY KNOWN
                                    AS INDIAN AIRLINES)                                                             .....Petitioner
                                                    versus
                                    COMMISSIONER OF SALES TAX DELHI                                                 .....Respondent
                          +                         ST.REF. 2/2015
                                    M/S AIR INDIA (FORMERLY KNOWN
                                    AS INDIAN AIRLINES)                                                             .....Petitioner
                                                    versus
                                    COMMISSIONER OF SALES TAX DELHI                                                 .....Respondent
                          +                         ST.REF. 3/2015
                                    M/S AIR INDIA (FORMERLY KNOWN
                                    AS INDIAN AIRLINES)                                                             .....Petitioner
                                                    versus
                                    COMMISSIONER OF SALES TAX DELHI                                                 .....Respondent
                          +                       ST.REF. 1/2022
                                    COURT OF ITS OWN MOTION                                                         .....Petitioner
                                                  versus
                                    ....                                                                            .....Respondent
                                    Appearances:
                                    For Petitioners:
                                    Mr. Kumar Visalaksh & Mr. Udit Jain, Advs.

                                    For Respondents:
                                    Mr. K.G. Gopalakrishnan, Mr. Girish Kaul, Ms. Aishwarya Singh Rana
                                    Mr. M.R. Abhiram Venugopal, Advs. (M: 9810813707)
                                    Ms. Vaishali Gupta & Mr. Kartik Sharma, Advs. (7303073861)




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/02/2026 at 20:32:29
                                     CORAM:
                                    JUSTICE PRATHIBA M. SINGH
                                    JUSTICE PRATEEK JALAN
                                    JUSTICE SANJEEV NARULA
                                             ORDER

% 06.02.2026

1. This hearing has been done through hybrid mode.

2. Adjournment slip has been moved on behalf of the Petitioner with no objection from the Respondent.

3. List on 17th April, 2026.

PRATHIBA M. SINGH, J.

PRATEEK JALAN, J.

SANJEEV NARULA, J.

FEBRUARY 06, 2026 kk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/02/2026 at 20:32:29