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...
Return of goods for repairs originally meant for export - Expiry of e-way bill - the eight hour period for extension of the validity fo e-way bill had expired - High Court observed that, there is no allegation of any evasion of tax rather it is not disputed that the goods were being transported under a cover of challan to the factory of the appellants for carrying out repairs - it is not a fit case where tax and penalty should have been levied on the appellants - HC
Return of goods for repairs originally meant for export - Expiry of e-way bill - the eight hour period for extension of the validity fo e-way bill had expired - High Court observed that, there is no allegation of any evasion of tax rather it is not disputed that the goods were being transported under a cover of challan to the factory of the appellants for carrying out repairs - it is not a fit case where tax and penalty should have been levied on the appellants - HC
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