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 personal gold jewelry, consisting of a necklace and bracelet weighing 0.178 grams, worn by a tourist traveling from Azerbaijan to India, would not be liable for seizure as prohibited goods. The Court quashed the detention receipt and directed the release of the personal gold jewelry to the Petitioner within one week, considering it as personal effects exempt from the Baggage Rules, 2016.
The High Court held that the personal gold jewelry, consisting of a necklace and bracelet weighing 0.178 grams, worn by a tourist traveling from Azerbaijan to India, would not be liable for seizure as prohibited goods. The Court quashed the detention receipt and directed the release of the personal gold jewelry to the Petitioner within one week, considering it as personal effects exempt from the Baggage Rules, 2016.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
