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...
Validity of Reassessment notices issued unsigned - maintainability of writ petition against this issue in HC - The Court noted the petitioner's failure to file objections or comply with the procedure outlined in the aforementioned Supreme Court judgment. It emphasized that the petitioner should have first filed a return of income, sought reasons for the notice, and then filed objections. The Court criticized the petitioner for not following the prescribed procedure before approaching the Court directly. It suggested that the petitioner should have raised the issue of the unsigned notice in its earlier communications with the Department.
Validity of Reassessment notices issued unsigned - maintainability of writ petition against this issue in HC - The Court noted the petitioner's failure to file objections or comply with the procedure outlined in the aforementioned Supreme Court judgment. It emphasized that the petitioner should have first filed a return of income, sought reasons for the notice, and then filed objections. The Court criticized the petitioner for not following the prescribed procedure before approaching the Court directly. It suggested that the petitioner should have raised the issue of the unsigned notice in its earlier communications with the Department.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
