Anjani Kumar Singh v. Additional Commissioner (CCO), CGST and Central Excise
The crucial tender evidence was absent and the taxpayer had not answered FCI’s affidavit. The writ court declined to displace the demand on a contested factual premise.
By CA Nikhil Gupta · Reviewed against the retained judgment 2026-09-26
The crucial tender evidence was absent and the taxpayer had not answered FCI’s affidavit. The writ court declined to displace the demand on a contested factual premise. Writ dismissed with liberty to pursue the statutory remedy; the appellate forum was asked to consider time spent in the High Court if limitation arose.
What happened
A contractor sought to challenge a service-tax demand relating to transport work for the Food Corporation of India. FCI said the tender rate included taxes, while the taxpayer claimed an exemption but did not produce the tender document before the authority or court.
Questions before the court
- Could the High Court determine exemption and contractual tax incidence on an incomplete factual record despite an available appeal?
Why the court ruled this way
The crucial tender evidence was absent and the taxpayer had not answered FCI’s affidavit. The writ court declined to displace the demand on a contested factual premise.
Controlling point
The crucial tender evidence was absent and the taxpayer had not answered FCI’s affidavit. The writ court declined to displace the demand on a contested factual premise.
Order and next steps
Writ dismissed with liberty to pursue the statutory remedy; the appellate forum was asked to consider time spent in the High Court if limitation arose.
Practical implications
The operative result is case-specific: Writ dismissed with liberty to pursue the statutory remedy; the appellate forum was asked to consider time spent in the High Court if limitation arose. Apply it within the court’s stated limit: The court did not definitively decide whether this FCI transport contract was exempt or who ultimately bore the tax under the contract.
Limits of this ruling
- The court did not definitively decide whether this FCI transport contract was exempt or who ultimately bore the tax under the contract.
Law and judgment source
- Finance Act, 1994, service-tax provisions
- Constitution of India, article 226
The linked PDF is a complete public court-copy document. The official court portal is provided for independent verification; a stable judgment-specific official link was not independently established.
Source checked: 2026-09-26 · Judgment paragraphs: paragraphs 13–18 · Later case history: not verified. Verify appeals, stays and subsequent orders before reliance.
This page is informational. Verify the current official court record, subsequent history and applicable law, and obtain professional advice for a specific matter.