Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Section 110(1) customs seizure requires a reason to believe, based on relevant material, that goods are liable to confiscation under Section 111; mere suspicion is insufficient. In the areca nuts matter, the record contained tax invoices, GST payment details and an e-way bill supporting lawful intra-State movement, while the seizure inventory and laboratory report did not show foreign origin. The seizure of the goods and truck was therefore without jurisdiction, and release was directed unless fresh material later emerged.
Section 110(1) customs seizure requires a reason to believe, based on relevant material, that goods are liable to confiscation under Section 111; mere suspicion is insufficient. In the areca nuts matter, the record contained tax invoices, GST payment details and an e-way bill supporting lawful intra-State movement, while the seizure inventory and laboratory report did not show foreign origin. The seizure of the goods and truck was therefore without jurisdiction, and release was directed unless fresh material later emerged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
