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...
Detention of goods alongwith vehicle - detention of goods on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired - While permitting the GST authorities to carry on assessment if the competent authority is of the opinion that there has been any infraction of any rules, regulations or statutory requirement. However, pending such adjudication the goods and the vehicle may be released, subject to condition of making deposit of 25% amount (or bank guarantee )- HC
Detention of goods alongwith vehicle - detention of goods on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired - While permitting the GST authorities to carry on assessment if the competent authority is of the opinion that there has been any infraction of any rules, regulations or statutory requirement. However, pending such adjudication the goods and the vehicle may be released, subject to condition of making deposit of 25% amount (or bank guarantee )- HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
