M/s Saudi Arabian Airlines v. Union of India & Ors
2026 INSC 9331 September 202615 min read
M/s Saudi Arabian Airlines vs Union of India & Ors
Delayed payment of Foreign Travel Tax falls under Section 38(4), not Section 38(3); penalty is not automatic.
Case Snapshot
- Case Name
- M/s. Saudi Arabian Airlines v. Union of India & Ors.
- Citation
- 2026 INSC 933
- Bench
- Justice J.B. Pardiwala and Justice Ujjal Bhuyan
- Date of Judgment
- September 1, 2026
- Area of Law
- Taxation, Fiscal Law, Penalty, Interpretation of Statutes
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