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...
The High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
The High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
