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...
The HC disposed of the petitioner's challenge to an assessment order after the petitioner discharged tax liability and interest under an amnesty scheme settlement. The court balanced revenue and petitioner interests by remitting the matter to the first respondent for reconsideration of the penalty imposition under Section 74 of the GST enactment only. While the petitioner had settled the primary tax liability and interest components through the amnesty scheme, the court directed fresh consideration specifically regarding the penalty component, effectively providing partial relief to the petitioner while protecting revenue interests in the underlying tax assessment.
The HC disposed of the petitioner's challenge to an assessment order after the petitioner discharged tax liability and interest under an amnesty scheme settlement. The court balanced revenue and petitioner interests by remitting the matter to the first respondent for reconsideration of the penalty imposition under Section 74 of the GST enactment only. While the petitioner had settled the primary tax liability and interest components through the amnesty scheme, the court directed fresh consideration specifically regarding the penalty component, effectively providing partial relief to the petitioner while protecting revenue interests in the underlying tax assessment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
