GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
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...
Revision u/s 264 - validity of Reopening of assessment u/s 147 - notice u/s 148 was validly served or not? - As per the High Court judgment, the argument raised by the petitioner has no legs to stand as the findings recorded by the Assessing Authority was not put to challenge by the Assessee before any Forum - Apex Court dismissed the SLP filed by the assessee - SC
Revision u/s 264 - validity of Reopening of assessment u/s 147 - notice u/s 148 was validly served or not? - As per the High Court judgment, the argument raised by the petitioner has no legs to stand as the findings recorded by the Assessing Authority was not put to challenge by the Assessee before any Forum - Apex Court dismissed the SLP filed by the assessee - SC
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