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 court held that the issue in controversy regarding the legality of sub-section (4) to Section 16 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Service Tax Act, 2017, concerning the date of availment of input tax credit (ITC) in the books of account of the petitioner, is directly and squarely covered by its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & Others. In that case, the court directed the respondents to unblock and release the credit balance of the petitioner in their ITC Ledger/Account immediately and without delay. Consequently, the present petition deserves to be allowed and disposed of accordingly.
The court held that the issue in controversy regarding the legality of sub-section (4) to Section 16 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Service Tax Act, 2017, concerning the date of availment of input tax credit (ITC) in the books of account of the petitioner, is directly and squarely covered by its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & Others. In that case, the court directed the respondents to unblock and release the credit balance of the petitioner in their ITC Ledger/Account immediately and without delay. Consequently, the present petition deserves to be allowed and disposed of accordingly.
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TaxTMI 
TaxTMI 
of 4918 
