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 that the undated demand order was procedurally defective under Section 75(6), lacking substantive reasoning beyond referencing a show cause notice. The court remanded the matter to the respondent, directing them to provide the petitioner an opportunity to respond to the original show cause notice within four weeks. Following the petitioner's response, the respondent must conduct a hearing and issue a legally compliant order. The petition was allowed through judicial remand, requiring procedural rectification of the original administrative action.
HC determined that the undated demand order was procedurally defective under Section 75(6), lacking substantive reasoning beyond referencing a show cause notice. The court remanded the matter to the respondent, directing them to provide the petitioner an opportunity to respond to the original show cause notice within four weeks. Following the petitioner's response, the respondent must conduct a hearing and issue a legally compliant order. The petition was allowed through judicial remand, requiring procedural rectification of the original administrative action.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
