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...
Levy of penalty u/s 272A(1)(c) - failure to comply with summons u/s 131(1A) - no reasonable cause for non-compliance to the notice issued u/s 133(6) - in absence of any reasonable cause been shown by the assessee, the penalty so levied u/s 272A(1)(c) and section 272A(2)(c) is hereby confirmed
Levy of penalty u/s 272A(1)(c) - failure to comply with summons u/s 131(1A) - no reasonable cause for non-compliance to the notice issued u/s 133(6) - in absence of any reasonable cause been shown by the assessee, the penalty so levied u/s 272A(1)(c) and section 272A(2)(c) is hereby confirmed
Note: It is a system-generated summary and is for quick reference only.