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 declined territorial jurisdiction over the petition, finding that a minuscule part of the cause of action in Mumbai is insufficient to invoke Article 226 discretionary powers. The court determined that the interests of justice would be better served by directing the petitioner to pursue remedies in Kolkata. While acknowledging principles of forum conveniens, the HC explicitly left all substantive contentions open, effectively permitting the petitioner to refile the petition in the appropriate territorial jurisdiction without prejudicing the underlying legal arguments.
HC declined territorial jurisdiction over the petition, finding that a minuscule part of the cause of action in Mumbai is insufficient to invoke Article 226 discretionary powers. The court determined that the interests of justice would be better served by directing the petitioner to pursue remedies in Kolkata. While acknowledging principles of forum conveniens, the HC explicitly left all substantive contentions open, effectively permitting the petitioner to refile the petition in the appropriate territorial jurisdiction without prejudicing the underlying legal arguments.
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TaxTMI 
TaxTMI 
of 4918 
