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 dismisses input tax credit (ITC) claim, holding that the petitioner cannot claim ITC when the supplier failed to deposit mandatory tax under Section 16(2)(c). Despite various precedents cited, the court emphasized the clear statutory requirement of actual tax payment by the supplier to the government. The provision mandates that ITC eligibility is contingent upon the supplier's tax compliance, and in this case, Shree Radhey International neither deposited the tax nor maintained valid registration. The court rejected the petitioner's arguments and upheld the taxing authorities' decision, thereby dismissing the petition without any further interference.
HC dismisses input tax credit (ITC) claim, holding that the petitioner cannot claim ITC when the supplier failed to deposit mandatory tax under Section 16(2)(c). Despite various precedents cited, the court emphasized the clear statutory requirement of actual tax payment by the supplier to the government. The provision mandates that ITC eligibility is contingent upon the supplier's tax compliance, and in this case, Shree Radhey International neither deposited the tax nor maintained valid registration. The court rejected the petitioner's arguments and upheld the taxing authorities' decision, thereby dismissing the petition without any further interference.
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TaxTMI 
TaxTMI 
of 4916 
