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 invalidated reassessment proceedings against the assessee, finding procedural irregularities in notice issuance. The order under Section 148A(d) was determined to be beyond the prescribed limitation period. The court ruled that the notice was issued without mandatory approval from the specified authority under Section 151, rendering the entire reassessment process invalid. The impugned notice, assessment order, and consequent demand were set aside, effectively protecting the assessee from unauthorized tax reassessment. The decision emphasized strict adherence to procedural timelines and statutory requirements in tax reassessment proceedings.
HC invalidated reassessment proceedings against the assessee, finding procedural irregularities in notice issuance. The order under Section 148A(d) was determined to be beyond the prescribed limitation period. The court ruled that the notice was issued without mandatory approval from the specified authority under Section 151, rendering the entire reassessment process invalid. The impugned notice, assessment order, and consequent demand were set aside, effectively protecting the assessee from unauthorized tax reassessment. The decision emphasized strict adherence to procedural timelines and statutory requirements in tax reassessment proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
