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...
Denial of refund claim - Reopening of factory after Closure and surrender of registration certificate - manufacture of Gutkha and Pan Masala - There is no provision in Rules 2008 that after declaring permanently ceases to work, the manufacturer would not be entitled to re-open his factory - AT
Denial of refund claim - Reopening of factory after Closure and surrender of registration certificate - manufacture of Gutkha and Pan Masala - There is no provision in Rules 2008 that after declaring permanently ceases to work, the manufacturer would not be entitled to re-open his factory - AT
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