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...
Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as they had fraudulent intention on their part to claim the goods - CGOVT
Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as they had fraudulent intention on their part to claim the goods - CGOVT
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