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...
ITAT allowed the assessee's appeal, quashing the notice issued under section 148A and all consequential proceedings including assessment orders. The tribunal held that the assessing officer failed to provide the mandatory minimum seven-day response period prescribed under section 148A(b) for the assessee to respond to the notice. Following the precedent established in Thulaseedas Srinath case, ITAT determined that granting insufficient time below the statutory minimum requirement rendered the entire notice procedurally invalid. Consequently, all subsequent proceedings stemming from the defective notice, including assessment orders, were deemed null and void, resulting in complete relief for the assessee.
ITAT allowed the assessee's appeal, quashing the notice issued under section 148A and all consequential proceedings including assessment orders. The tribunal held that the assessing officer failed to provide the mandatory minimum seven-day response period prescribed under section 148A(b) for the assessee to respond to the notice. Following the precedent established in Thulaseedas Srinath case, ITAT determined that granting insufficient time below the statutory minimum requirement rendered the entire notice procedurally invalid. Consequently, all subsequent proceedings stemming from the defective notice, including assessment orders, were deemed null and void, resulting in complete relief for the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
