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 CESTAT allowed the appeal by way of remand. Service by speed post is valid provided there is proof of delivery. In the absence of any proof of delivery, it cannot be said that there is effective service of notice, as contemplated u/s 37C of the Act. The Commissioner (Appeals) dismissed the appeal on the grounds of limitation without providing an opportunity of personal hearing or reasonable time to file a miscellaneous application, violating the principles of natural justice. The matter was remanded back to the Commissioner (Appeals) to decide the appeal on merits after providing a proper opportunity of being heard to the appellant.
The CESTAT allowed the appeal by way of remand. Service by speed post is valid provided there is proof of delivery. In the absence of any proof of delivery, it cannot be said that there is effective service of notice, as contemplated u/s 37C of the Act. The Commissioner (Appeals) dismissed the appeal on the grounds of limitation without providing an opportunity of personal hearing or reasonable time to file a miscellaneous application, violating the principles of natural justice. The matter was remanded back to the Commissioner (Appeals) to decide the appeal on merits after providing a proper opportunity of being heard to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
