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...
NCLAT upheld the moratorium provisions under IBC, finding that payments made by the appellant after CIRP commencement were unauthorized. The tribunal conclusively ruled that the suspended management cannot unilaterally deploy corporate funds without IRP authorization, even if claiming ordinary business operations. The court determined that Rs. 11.01 Cr transferred through nine RTGS and three cheque payments breached statutory moratorium. Consequently, the appellant and respondents were held jointly and severally liable to refund the unauthorized transactions, with the appeal being summarily dismissed.
NCLAT upheld the moratorium provisions under IBC, finding that payments made by the appellant after CIRP commencement were unauthorized. The tribunal conclusively ruled that the suspended management cannot unilaterally deploy corporate funds without IRP authorization, even if claiming ordinary business operations. The court determined that Rs. 11.01 Cr transferred through nine RTGS and three cheque payments breached statutory moratorium. Consequently, the appellant and respondents were held jointly and severally liable to refund the unauthorized transactions, with the appeal being summarily dismissed.
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TaxTMI 
TaxTMI 
of 4916 
