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...
ITAT adjudicated a tax assessment dispute regarding the validity of notice u/s 143(2). The tribunal found that the notice was issued to an incorrect/non-existing address, which was subsequently acknowledged by revenue authorities. Despite the assessee's strong objection about non-receipt of valid notice at the PAN database address, the assessment proceedings were deemed procedurally invalid. Consequently, the tribunal quashed the assessment order dated 31.03.2016 for Assessment Year 2013-14, ruling the order void ab initio and deciding in favor of the assessee due to jurisdictional non-compliance with statutory notice requirements.
ITAT adjudicated a tax assessment dispute regarding the validity of notice u/s 143(2). The tribunal found that the notice was issued to an incorrect/non-existing address, which was subsequently acknowledged by revenue authorities. Despite the assessee's strong objection about non-receipt of valid notice at the PAN database address, the assessment proceedings were deemed procedurally invalid. Consequently, the tribunal quashed the assessment order dated 31.03.2016 for Assessment Year 2013-14, ruling the order void ab initio and deciding in favor of the assessee due to jurisdictional non-compliance with statutory notice requirements.
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TaxTMI 
TaxTMI 
of 4918 
