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 adjudicating officer's order dated 24th October, 2024 regarding provisional release of goods under Section 110A of Customs Act, 1962. Court found violation of natural justice principles as petitioner was not supplied with copies of relied-upon documents despite respondents' claims. Respondents failed to demonstrate adequate service of documents to petitioner. HC directed re-adjudication of show cause notice with proper opportunity of hearing in accordance with law, ensuring compliance with natural justice requirements. Petition disposed of with directions for fresh adjudication proceedings.
HC set aside adjudicating officer's order dated 24th October, 2024 regarding provisional release of goods under Section 110A of Customs Act, 1962. Court found violation of natural justice principles as petitioner was not supplied with copies of relied-upon documents despite respondents' claims. Respondents failed to demonstrate adequate service of documents to petitioner. HC directed re-adjudication of show cause notice with proper opportunity of hearing in accordance with law, ensuring compliance with natural justice requirements. Petition disposed of with directions for fresh adjudication proceedings.
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