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...
NCLAT dismissed appeal challenging treatment of tax claims as operational debt under IBC resolution plan. Tribunal affirmed that Section 11E of Central Excise Act and Section 82 of CGST Act create explicit exceptions regarding IBC provisions. The appellant's tax claims were correctly classified as operational debt, eligible for payment u/s 30(2)(b). No violation found as payment exceeded liquidation value u/s 53(1) waterfall mechanism. Tribunal distinguished this from Gujarat VAT precedent, noting Central Excise Act's distinct provisions. Resolution plan approval upheld as compliant with statutory requirements for operational creditor treatment of tax claims.
NCLAT dismissed appeal challenging treatment of tax claims as operational debt under IBC resolution plan. Tribunal affirmed that Section 11E of Central Excise Act and Section 82 of CGST Act create explicit exceptions regarding IBC provisions. The appellant's tax claims were correctly classified as operational debt, eligible for payment u/s 30(2)(b). No violation found as payment exceeded liquidation value u/s 53(1) waterfall mechanism. Tribunal distinguished this from Gujarat VAT precedent, noting Central Excise Act's distinct provisions. Resolution plan approval upheld as compliant with statutory requirements for operational creditor treatment of tax claims.
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