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...
HC set aside the denial of input tax credit u/s 16(2)(c) and 16(4) of CGST/SGST Acts. The court directed reconsideration of petitioner's ITC claim in accordance with relevant circulars discussed in M. Trade Links case if factual circumstances are similar. The first respondent was instructed to pass fresh orders within two months from receipt of certified judgment copy. The decision established that blanket denial of ITC solely based on statutory provisions without considering applicable circulars and similar precedents is not sustainable. The matter was disposed of with specific directions for fresh assessment of the ITC claim.
HC set aside the denial of input tax credit u/s 16(2)(c) and 16(4) of CGST/SGST Acts. The court directed reconsideration of petitioner's ITC claim in accordance with relevant circulars discussed in M. Trade Links case if factual circumstances are similar. The first respondent was instructed to pass fresh orders within two months from receipt of certified judgment copy. The decision established that blanket denial of ITC solely based on statutory provisions without considering applicable circulars and similar precedents is not sustainable. The matter was disposed of with specific directions for fresh assessment of the ITC claim.
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TaxTMI 
TaxTMI 
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