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...
Violation of principles of natural justice - It was contended that impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court found that the impugned order failed to properly consider the petitioner's detailed reply. Instead, it merely stated that the reply was unsatisfactory without providing specific reasons or engaging with the content of the response. This lack of substantive consideration indicated that the Proper Officer did not apply their mind to the petitioner's submission. - Matter restored back for reconsideration.
Violation of principles of natural justice - It was contended that impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court found that the impugned order failed to properly consider the petitioner's detailed reply. Instead, it merely stated that the reply was unsatisfactory without providing specific reasons or engaging with the content of the response. This lack of substantive consideration indicated that the Proper Officer did not apply their mind to the petitioner's submission. - Matter restored back for reconsideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
