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 set aside assessment order dated 14.08.2024 for violation of natural justice principles where petitioner was denied personal hearing opportunity. Though show cause notice was uploaded on GST Portal constituting valid service, respondent failed to explore alternative service modes under Section 169 GST Act when petitioner remained non-responsive. Court held that officers must utilize other prescribed service methods like RPAD when portal service proves ineffective to avoid empty formalities and multiplicity of litigation. Matter remanded to respondent for fresh consideration conditional upon petitioner depositing 25% of disputed tax amount within four weeks. Petition allowed by way of remand emphasizing effective service requirements over mere procedural compliance.
HC set aside assessment order dated 14.08.2024 for violation of natural justice principles where petitioner was denied personal hearing opportunity. Though show cause notice was uploaded on GST Portal constituting valid service, respondent failed to explore alternative service modes under Section 169 GST Act when petitioner remained non-responsive. Court held that officers must utilize other prescribed service methods like RPAD when portal service proves ineffective to avoid empty formalities and multiplicity of litigation. Matter remanded to respondent for fresh consideration conditional upon petitioner depositing 25% of disputed tax amount within four weeks. Petition allowed by way of remand emphasizing effective service requirements over mere procedural compliance.
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