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...
Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue that they were not given an opportunity to declare the contents of their baggage, as required by the Customs Act, 1962. However, the senior standing counsel contends that the interception was based on intelligence about syndicate activities. The High Court finds that the dispute revolves around questions of fact and directs the petitioners to file statutory appeals. It grants them leave to do so within ten days and orders that the appellate authority should consider the appeals on merits without considering the question of limitation.
Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue that they were not given an opportunity to declare the contents of their baggage, as required by the Customs Act, 1962. However, the senior standing counsel contends that the interception was based on intelligence about syndicate activities. The High Court finds that the dispute revolves around questions of fact and directs the petitioners to file statutory appeals. It grants them leave to do so within ten days and orders that the appellate authority should consider the appeals on merits without considering the question of limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
