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 determined the petitioner's declaration under SVLDRS-2019 was incorrectly filed under "litigation category" instead of "Amount in Arrears Category." While the discharge certificate cannot be revoked under Section 129(2)(c), the Designated Authority has powers to correct mistakes if misled by improper declarations. The court found no legal provision under Finance Act 1994 allowing recovery of company's tax dues from directors' personal accounts, thus quashing the bank account attachment order. The recovered amount of Rs. 22,00,000 can be adjusted against deficit amount subject to director's consent. Petitioner remains eligible for relief under Section 124(1)(c)(ii) rather than 124(1)(a)(ii), contingent upon payment of correct amount with interest.
HC determined the petitioner's declaration under SVLDRS-2019 was incorrectly filed under "litigation category" instead of "Amount in Arrears Category." While the discharge certificate cannot be revoked under Section 129(2)(c), the Designated Authority has powers to correct mistakes if misled by improper declarations. The court found no legal provision under Finance Act 1994 allowing recovery of company's tax dues from directors' personal accounts, thus quashing the bank account attachment order. The recovered amount of Rs. 22,00,000 can be adjusted against deficit amount subject to director's consent. Petitioner remains eligible for relief under Section 124(1)(c)(ii) rather than 124(1)(a)(ii), contingent upon payment of correct amount with interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
