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 penalty order u/s 271D was barred by limitation as the order imposing penalty was required to be passed within six months from the end of the month in which the reference from the Assessing Officer was received by the competent authority. Since the reference was received on 18.01.2023, the penalty order should have been passed by 31.07.2023. However, the competent authority delayed the proceedings by asking for further documents after almost one year, which was beyond the permissible period. Consequently, the assessee's appeal against the penalty order was allowed by the High Court.
The High Court held that the penalty order u/s 271D was barred by limitation as the order imposing penalty was required to be passed within six months from the end of the month in which the reference from the Assessing Officer was received by the competent authority. Since the reference was received on 18.01.2023, the penalty order should have been passed by 31.07.2023. However, the competent authority delayed the proceedings by asking for further documents after almost one year, which was beyond the permissible period. Consequently, the assessee's appeal against the penalty order was allowed by the High Court.
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TaxTMI 
TaxTMI 
of 4918 
