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Delhi High Court - Orders

Air India Ltd vs Commissioner Of Sales Tax on 25 July, 2025

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
                                                   Through: Mr. Udit Jain, Adv. (M:9811419024)
                                                   versus

                                    COMMISSIONER OF SALES TAX                   .....Respondent
                                                    Through: Ms. Vaishali Gupta, Adv.
                          2                         WITH
                          +                         ST.REF. 1/2015
                                    M/S AIR INDIA (FORMERLY KNOWN
                                    AS INDIAN AIRLINES)                         .....Petitioner
                                                    Through: Mr. Udit Jain, Adv.
                                                    versus

                                    COMMISSIONER OF SALES TAX DELHI             .....Respondent
                                                    Through: Ms. Vaishali Gupta, Adv.
                          3                         WITH
                          +                         ST.REF. 2/2015
                                    M/S AIR INDIA (FORMERLY KNOWN
                                    AS INDIAN AIRLINES)                         .....Petitioner
                                                    Through: Mr. Udit Jain, Adv.
                                                    versus

                                    COMMISSIONER OF SALES TAX DELHI             .....Respondent
                                                    Through: Ms. Vaishali Gupta, Adv.
                          4                         WITH
                          +                         ST.REF. 3/2015
                                    M/S AIR INDIA (FORMERLY KNOWN
                                    AS INDIAN AIRLINES)                         .....Petitioner
                                                    Through: Mr. Udit Jain, Adv.
                                                    versus

                                    COMMISSIONER OF SALES TAX DELHI        .....Respondent
                                                Through: Ms. Vaishali Gupta, Adv.

                          5                                       AND




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 29/07/2025 at 21:43:59
                           +                       ST.REF. 1/2022
                                    COURT OF ITS OWN MOTION                   .....Petitioner
                                                  Through: Mr. Udit Jain, Adv.
                                                  versus

                                    ....                                                               .....Respondent
                                                                  Through:            Mr. K.G. Gopalakrishnan, Ms. Nisha
                                                                                      Mohandas & Mr. Girish Kumar Kaul,
                                                                                      Advs. (M: 9810813707)
                                    CORAM:
                                    JUSTICE PRATHIBA M. SINGH
                                    JUSTICE PRATEEK JALAN
                                    MR. JUSTICE SANJEEV NARULA
                                             ORDER

% 25.07.2025

1. This hearing has been done through hybrid mode.

2. Mr. Udit Jain, ld. Counsel appearing for Air India Ltd. submits that he has recently been engaged. Accordingly, he seeks an adjournment.

3. Ms. Vaishali Gupta, ld. Counsel is also to assist the Court in this matter. She submits that she needs to obtain the electronic copy of the record.

4. Let both the counsels obtain the copy of the entire electronic record in all these matters and file their respective written submissions, along with any judgments they wish to rely upon by the next date of hearing.

5. List for hearing on 14th November, 2025.

PRATHIBA M. SINGH, J.

PRATEEK JALAN, J.

SANJEEV NARULA, J.

JULY 25, 2025/dk/ss 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 29/07/2025 at 21:43:59