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...
Imposition of Penalty u/s 1112(a) of Customs Act - n the absence of the documents which have been relied upon for issuance of show cause notice, the adjudication order does not survive - stay granted - AT
Imposition of Penalty u/s 1112(a) of Customs Act - n the absence of the documents which have been relied upon for issuance of show cause notice, the adjudication order does not survive - stay granted - AT
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