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 upheld criminal proceedings against assessee under s.276CC of Income Tax Act for willful delay in filing returns. Payment of penalty under Chapter 21 does not preclude prosecution under Chapter 22. Court distinguished from C.P Yogeshwara case where proceedings were quashed due to returns filed before sanction order. Applying s.278E presumption and following Sasi Enterprises precedent, HC ruled assessee must present defense evidence before Magistrate to rebut presumption of culpable mental state. Petition dismissed while preserving right to raise defenses during trial. Court emphasized separate nature of penalty and prosecution provisions under IT Act.
HC upheld criminal proceedings against assessee under s.276CC of Income Tax Act for willful delay in filing returns. Payment of penalty under Chapter 21 does not preclude prosecution under Chapter 22. Court distinguished from C.P Yogeshwara case where proceedings were quashed due to returns filed before sanction order. Applying s.278E presumption and following Sasi Enterprises precedent, HC ruled assessee must present defense evidence before Magistrate to rebut presumption of culpable mental state. Petition dismissed while preserving right to raise defenses during trial. Court emphasized separate nature of penalty and prosecution provisions under IT Act.
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