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 Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was issued to the petitioner under Section 74(5) of the Act on June 4, 2021, asserting tax liability, the procedure mandated by Section 74(7) of the Act, which requires issuance of a show cause notice under Section 74(1) upon non-payment of tax, was not followed. Given the failure to issue a proper show cause notice to the petitioner, the court concluded that the impugned orders lacked a legal basis.
Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was issued to the petitioner under Section 74(5) of the Act on June 4, 2021, asserting tax liability, the procedure mandated by Section 74(7) of the Act, which requires issuance of a show cause notice under Section 74(1) upon non-payment of tax, was not followed. Given the failure to issue a proper show cause notice to the petitioner, the court concluded that the impugned orders lacked a legal basis.
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TaxTMI 
TaxTMI 
of 4916 
