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...
Insolvency and BankruptcyAugust 29, 2022Case LawsAT
CIRP - personal Guarantor to Corporate Debtor - Australian National - lack of any Agreement of Guarantee - invalidity of any such Guarantee, even if issued - the Appellant/Personal Guarantor (in the instant case), whether he resides in India or outside India, when a Petition is filed against him, as Personal Guarantor of the Corporate Debtor, the Adjudicating Authority, (National Company Law Tribunal) has jurisdiction, in whose territorial jurisdiction, the Registered Office of the Corporate Person is located - the residence of Personal Guarantor is not taken into account when proceedings against Personal Guarantor are initiated- AT
CIRP - personal Guarantor to Corporate Debtor - Australian National - lack of any Agreement of Guarantee - invalidity of any such Guarantee, even if issued - the Appellant/Personal Guarantor (in the instant case), whether he resides in India or outside India, when a Petition is filed against him, as Personal Guarantor of the Corporate Debtor, the Adjudicating Authority, (National Company Law Tribunal) has jurisdiction, in whose territorial jurisdiction, the Registered Office of the Corporate Person is located - the residence of Personal Guarantor is not taken into account when proceedings against Personal Guarantor are initiated- AT
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TaxTMI 
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