Just Click Travels Private Limited vs Union Of India & Ors.

ik-126573858 Delhi High Court 9 December 2024 • 24 min read

Judges (2)

Dharmesh Sharma Coram Yashwant Varma Delivered

Counsel (8)

Bhagvan Swarup Shukla Counsel Respondent Jatin Mandovaria Counsel Petitioner Madhumita Singh Counsel Petitioner Piyush Beriwal Counsel Respondent Sameer Sood Counsel Petitioner Sandip Munian Counsel Respondent Sanjeev Anand Counsel Petitioner Sarvan Kumar Counsel Respondent

Parties (2)

Just Click Travels Private Limited Petitioner Union of India Respondent

Case Significance

Just Click Travels Private Limited vs Union Of India & Ors. is a Delhi High Court decision dated December 9, 2024 (citation: ik-126573858). The petitioner travel company challenged a service tax demand order by the Commissioner CGST and sought waiver of the mandatory pre-deposit under Section 35F of the Central Excise Act for filing an appeal before CESTAT. The court found that the demand related to incentive payments qualified as a rare and exceptional case warranting waiver of the pre-deposit requirement for that component. The petition was disposed of directing that the petitioner discharge its service tax liability for quanti The bench comprised Justices Dharmesh Sharma and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

The petitioner travel company challenged a service tax demand order by the Commissioner CGST and sought waiver of the mandatory pre-deposit under Section 35F of the Central Excise Act for filing an appeal before CESTAT. The court found that the demand related to incentive payments qualified as a rare and exceptional case warranting waiver of the pre-deposit requirement for that component. The petition was disposed of directing that the petitioner discharge its service tax liability for quantified demands, after which the appeal would be entertained without insistence on pre-deposit for the incentive income component.

What was the outcome of Just Click Travels Private Limited vs Union Of India & Ors.?

The petitioner travel company challenged a service tax demand order by the Commissioner CGST and sought waiver of the mandatory pre-deposit under Section 35F of the Central Excise Act for filing an ap...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-126573858)