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 - mandatory SCN was not served - provisional attachment of property - The respondent defends the legality of the actions, asserting compliance with relevant provisions. However, the High Court finds in favor of the petitioner, ruling that the absence of a show cause notice renders subsequent proceedings void. Emphasizing the importance of procedural fairness and adherence to due process, the Court quashes the impugned orders and notices, including the provisional attachment of the petitioner's bank account. The matter is remitted back to the Adjudicating Authority for further proceedings in accordance with the Court's directives.
Violation of principles of natural justice - mandatory SCN was not served - provisional attachment of property - The respondent defends the legality of the actions, asserting compliance with relevant provisions. However, the High Court finds in favor of the petitioner, ruling that the absence of a show cause notice renders subsequent proceedings void. Emphasizing the importance of procedural fairness and adherence to due process, the Court quashes the impugned orders and notices, including the provisional attachment of the petitioner's bank account. The matter is remitted back to the Adjudicating Authority for further proceedings in accordance with the Court's directives.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
