Case Details

  • Case Name: Hindustan Construction Company Ltd. vs. Commissioner of Service Tax VII, Mumbai
  • Court/Authority: Supreme Court of India, Registrar Court
  • Case/Order No.: Civil Appeal No(s). 4211-4212/2026
  • Date of Hearing: 25-05-2026
  • Subject Matter: Exemption from filing C/C of the impugned judgment and compliance with deficit ad‑valorem court fee requirements

Parties Involved

  • Appellant: Hindustan Construction Company Ltd (represented by Mr. Aneesh Mittal, AOR; Ms. Komal Mittal, Adv.; Mr. Deepak Kumar Khokhar, Adv.)
  • Respondent: Commissioner of Service Tax VII, Mumbai (represented by Mr. Rakesh Kumar Soni, Adv.; Mr. Gurmeet Singh Makker, AOR)
  • Counsel for Appellant (fee issue): Mr. Rishabh Raj
  • Registrar/Clerk: Rupam Dhamija (digitally signed the order)

Issues / Allegations / Violations

  • The appellant seeks exemption from filing a copy/certificate (C/C) of the impugned judgment.
  • The registrar’s office report indicates that while the appellant filed an affidavit of valuation, the required deficit ad‑valorem court fee has not been filed.
  • Counsel for the appellant, Mr. Rishabh Raj, asserts that the deficit ad‑valorem court fee has already been submitted.

Findings & Observations

  • The registrar’s report highlights a discrepancy between the filing status of the court fee and the counsel’s claim.
  • No substantive legal reasoning or precedent is discussed; the matter is procedural, focusing on fee compliance before the case can be listed.

Penalties / Settlements / Directions

  • No monetary penalties are imposed at this stage.
  • Directions:

1. Registry to verify whether the deficit ad‑valorem court fee has been filed.

2. If verification confirms fee payment, the matter shall be processed for listing before the Hon'ble Court on 03‑08‑2026.

3. If the fee has not been filed, the appellant must file it within two weeks (last opportunity). Upon compliance, the matter will be listed before a Hon'ble Judge in Chambers for further directions.

Corrective Actions & Future Obligations

  • The appellant must ensure the deficit ad‑valorem court fee is filed (or provide proof of filing) within the stipulated two‑week period if not already done.
  • The registry is tasked with verifying the fee status and updating the case record accordingly.

Final Ruling & Enforcement

  • The final disposition of the appeal is pending verification of the court fee compliance.
  • Depending on verification, the case will either be listed for a substantive hearing on 03‑08‑2026 or be listed in chambers after the fee is filed within the two‑week deadline.
  • No further enforcement actions are noted beyond the procedural directions above.