Malaysia Airlines with Multi state GST Registration receives all Ticket sale Receipts in single Account: Delhi HC sets

Malaysia Airlines, holding multi-state GST registration, had received all ticket sale receipts into a single account. The Delhi High Court ruled to set aside the Integrated GST (IGST) demand, which was previously imposed due to this accounting approach. The court's decision was based on the understanding that the receipts were correctly reported and that the company complied with applicable GST regulations. This ruling underscores the importance of accurate financial management in cross-state operations and clarifies the interpretation of GST requirements for multi-state entities.