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...
Admissibility of CIRP u/s 9 of the IBC - The Appellate Tribunal found that there was sufficient evidence to support the admission of CIRP proceedings. The Respondent had established the existence of debt and default, meeting the requirements under Section 9 of the Code. - The Tribunal examined the evidence presented and concluded that the demand notice was properly served, based on the presumption of service when sent to the correct address via registered post. The Appellant's challenge on this ground was deemed unsustainable.
Admissibility of CIRP u/s 9 of the IBC - The Appellate Tribunal found that there was sufficient evidence to support the admission of CIRP proceedings. The Respondent had established the existence of debt and default, meeting the requirements under Section 9 of the Code. - The Tribunal examined the evidence presented and concluded that the demand notice was properly served, based on the presumption of service when sent to the correct address via registered post. The Appellant's challenge on this ground was deemed unsustainable.
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