Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Pure-service exemption for municipal sanitation manpower requires an identifiable qualifying municipal-function supply, leaving non-exempt outsourcing...
Higher depreciation for mining dumpers applies when composite contracts require transportation services, rather than merely incidental internal vehicl...
Pre-substitution Entry 52B required ground clearance to be understood through vehicle type-approval standards, which measured it in the fully laden condition because the entry prescribed neither a definition nor a measurement method. The later unladen-ground-clearance requirement expanded the higher-cess vehicle class and operated prospectively from 26 July 2023. For earlier supplies, statutory test certificates showing below-threshold laden clearance prevailed over unsupported online specifications; Revenue bore the burden of proving higher-rate classification. Dealers nevertheless had to self-assess tax on independent outward supplies. Because Revenue did not segregate or prove liability for post-amendment supplies, the differential cess demand and consequential interest and penalty were set aside.
Pre-substitution Entry 52B required ground clearance to be understood through vehicle type-approval standards, which measured it in the fully laden condition because the entry prescribed neither a definition nor a measurement method. The later unladen-ground-clearance requirement expanded the higher-cess vehicle class and operated prospectively from 26 July 2023. For earlier supplies, statutory test certificates showing below-threshold laden clearance prevailed over unsupported online specifications; Revenue bore the burden of proving higher-rate classification. Dealers nevertheless had to self-assess tax on independent outward supplies. Because Revenue did not segregate or prove liability for post-amendment supplies, the differential cess demand and consequential interest and penalty were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4937 
