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...
Cancellation of registration of petitioner - petitioner firm remained ignorant of the order of the cancellation - The knowledge, which the petitioner attributes, that he could not obtain the knowledge, for a period of 477 days, in fact smacks a sense of irresponsibility for an assessee, who is facing an order of cancellation of its registration rendered on 21.09.2019, and particularly when the assessee i.e. the petitioner was, attributing its responsibility on the Advocate, without there being any pleading to the said effect - Since the appeal itself has been dismissed on the ground of limitation, the writ remedy would not be available to the petitioner. - HC
Cancellation of registration of petitioner - petitioner firm remained ignorant of the order of the cancellation - The knowledge, which the petitioner attributes, that he could not obtain the knowledge, for a period of 477 days, in fact smacks a sense of irresponsibility for an assessee, who is facing an order of cancellation of its registration rendered on 21.09.2019, and particularly when the assessee i.e. the petitioner was, attributing its responsibility on the Advocate, without there being any pleading to the said effect - Since the appeal itself has been dismissed on the ground of limitation, the writ remedy would not be available to the petitioner. - HC
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TaxTMI 
TaxTMI 
of 4916 
