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...
Service of copy of order u/s 169 - Confiscation of goods alongwith vehicle - goods were not accompanied by the requisite E-way Bill-01 - s per section 169 of UPGST Act, it is clear that service on the driver would not fall within any of the category specified from the Clause a to f of Section 169 (1) of the Act. - The order impugned in the present writ petition is wholly arbitrary, illegal and contrary to the mandate of Section 169 of the Act - HC
Service of copy of order u/s 169 - Confiscation of goods alongwith vehicle - goods were not accompanied by the requisite E-way Bill-01 - s per section 169 of UPGST Act, it is clear that service on the driver would not fall within any of the category specified from the Clause a to f of Section 169 (1) of the Act. - The order impugned in the present writ petition is wholly arbitrary, illegal and contrary to the mandate of Section 169 of the Act - HC
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TaxTMI 
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