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...
Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural justice. Section 74 statutorily recognizes and mandates adherence to natural justice principles, while Rule 86A is silent on this aspect. Implementing Rule 86A without following natural justice may cause hardship and injustice, contrary to the lawmakers' intent. The Calcutta High Court's judgment in Basanta Kumar Shaw did not address whether natural justice principles apply to Rule 86A. Input Tax Credit is a concession, not a vested right, but natural justice principles must be read into Rule 86A. Blocking the petitioners' electronic credit ledger without following natural justice and assigning adequate reasons cannot sustain judicial scrutiny. The impugned action is set aside, and the petition is allowed.
Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural justice. Section 74 statutorily recognizes and mandates adherence to natural justice principles, while Rule 86A is silent on this aspect. Implementing Rule 86A without following natural justice may cause hardship and injustice, contrary to the lawmakers' intent. The Calcutta High Court's judgment in Basanta Kumar Shaw did not address whether natural justice principles apply to Rule 86A. Input Tax Credit is a concession, not a vested right, but natural justice principles must be read into Rule 86A. Blocking the petitioners' electronic credit ledger without following natural justice and assigning adequate reasons cannot sustain judicial scrutiny. The impugned action is set aside, and the petition is allowed.
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TaxTMI 
TaxTMI 
of 4918 
