M/S Pawan Hans Limited (Formerly Known ... vs Commissioner Of Trade And Taxes

ik-174092590 Delhi High Court 19 December 2024 • 76 min read

Judges (2)

Ravinder Dudeja Coram Yashwant Varma Delivered

Counsel (7)

Ankit Sachdeva Counsel Appellant Mayank Kamra Counsel Respondent Rajat Bose Counsel Appellant Rajeev Aggarwal Counsel Respondent Shohini Bhattacharya Counsel Appellant Shubham Goel Counsel Respondent Tarun Gulati Counsel Appellant

Parties (2)

Commissioner of Trade and Taxes Respondent Pawan Hans Limited Appellant

Case Significance

M/S Pawan Hans Limited (Formerly Known ... vs Commissioner Of Trade And Taxes is a Delhi High Court decision dated December 19, 2024 (citation: ik-174092590). Pawan Hans Limited appealed a VAT Appellate Tribunal decision holding that its supply of helicopters to the Andaman and Nicobar Islands Administration constituted a 'transfer of right to use goods' taxable under DVAT Act and CST Act for financial years 2006-07 to 2009-10. The court analyzed whether effective control and possession of the helicopters was transferred, examining the agreement's terms regarding crew control, maintenance, and operational decisions. The appeal was allowed, the Trib The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

Pawan Hans Limited appealed a VAT Appellate Tribunal decision holding that its supply of helicopters to the Andaman and Nicobar Islands Administration constituted a 'transfer of right to use goods' taxable under DVAT Act and CST Act for financial years 2006-07 to 2009-10. The court analyzed whether effective control and possession of the helicopters was transferred, examining the agreement's terms regarding crew control, maintenance, and operational decisions. The appeal was allowed, the Tribunal's order set aside, finding that Pawan Hans had not transferred effective control and possession of the helicopters.

What was the outcome of M/S Pawan Hans Limited (Formerly Known ... vs Commissioner Of Trade And Taxes?

Pawan Hans Limited appealed a VAT Appellate Tribunal decision holding that its supply of helicopters to the Andaman and Nicobar Islands Administration constituted a 'transfer of right to use goods' ta...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-174092590)