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...
Penalty u/s 271(1) (c) - limitation - service to CIT (Judicial) - the mandatory period of limitation u/s 275(1)(a) cannot be sought to be defeated by delaying the dispatch of the relevant order of the ITAT to the concerned ‘jurisdictional’ CIT - what is relevant is when the CIT(Judicial) representing the Department before the ITAT received the order - the impugned penalty orders are clearly without jurisdiction
Penalty u/s 271(1) (c) - limitation - service to CIT (Judicial) - the mandatory period of limitation u/s 275(1)(a) cannot be sought to be defeated by delaying the dispatch of the relevant order of the ITAT to the concerned ‘jurisdictional’ CIT - what is relevant is when the CIT(Judicial) representing the Department before the ITAT received the order - the impugned penalty orders are clearly without jurisdiction
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
