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...
Confiscation – Under section 111(m) of Custom Act., 2002 - mis-declaration was of no consequence in evading customs duty. - the mis-declaration was of a trivial nature. - Confiscation of the goods not maintainable. - AT
Confiscation – Under section 111(m) of Custom Act., 2002 - mis-declaration was of no consequence in evading customs duty. - the mis-declaration was of a trivial nature. - Confiscation of the goods not maintainable. - AT
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