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 remanded a disciplinary matter back to the Appellate Authority concerning a chartered accountant accused of 'other misconduct' under the Chartered Accountants Act, 1949 for dishonored cheques. While the appellant initially failed to contest the Board of Discipline's findings during the original hearing, the Court determined that given the significant professional implications, procedural fairness required granting him an opportunity to challenge the misconduct findings on merits. The Court noted that whether dishonored cheques constitute 'other misconduct' requires case-specific analysis of context and circumstances. The matter was remanded for reconsideration of both original and supplementary appeals within four weeks, as the BoD's guilty verdict appeared to inadequately consider the appellant's explanation regarding loan repayment.
HC remanded a disciplinary matter back to the Appellate Authority concerning a chartered accountant accused of 'other misconduct' under the Chartered Accountants Act, 1949 for dishonored cheques. While the appellant initially failed to contest the Board of Discipline's findings during the original hearing, the Court determined that given the significant professional implications, procedural fairness required granting him an opportunity to challenge the misconduct findings on merits. The Court noted that whether dishonored cheques constitute 'other misconduct' requires case-specific analysis of context and circumstances. The matter was remanded for reconsideration of both original and supplementary appeals within four weeks, as the BoD's guilty verdict appeared to inadequately consider the appellant's explanation regarding loan repayment.
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