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...
The 2020 amendment to Section 452 did not decriminalise wrongful withholding of company property or transfer trial jurisdiction to the Adjudicating Officer under Section 454. Section 452 still contemplates a criminal offence, with the court trying the offence empowered to order delivery of the property or refund and, on default, impose imprisonment; that punitive function cannot be exercised administratively under Section 454. Read with Sections 435 and 436, the offence remains triable by the competent Judicial Magistrate. The order returning the complaint was set aside and the complaint was directed to be received and proceeded with in accordance with law.
The 2020 amendment to Section 452 did not decriminalise wrongful withholding of company property or transfer trial jurisdiction to the Adjudicating Officer under Section 454. Section 452 still contemplates a criminal offence, with the court trying the offence empowered to order delivery of the property or refund and, on default, impose imprisonment; that punitive function cannot be exercised administratively under Section 454. Read with Sections 435 and 436, the offence remains triable by the competent Judicial Magistrate. The order returning the complaint was set aside and the complaint was directed to be received and proceeded with in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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