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 ITAT held that the penalty proceedings under section 271C were time-barred as the penalty order was passed beyond the six-month limitation period prescribed under section 275(1)(c) from the date the AO referred the matter to the Addl. CIT. Since the reference was made on 10.10.2016, the penalty order issued thereafter exceeded the statutory limitation period. Consequently, the penalty order was quashed as being invalid and barred by limitation. The appeals filed by the assessee were allowed accordingly.
The ITAT held that the penalty proceedings under section 271C were time-barred as the penalty order was passed beyond the six-month limitation period prescribed under section 275(1)(c) from the date the AO referred the matter to the Addl. CIT. Since the reference was made on 10.10.2016, the penalty order issued thereafter exceeded the statutory limitation period. Consequently, the penalty order was quashed as being invalid and barred by limitation. The appeals filed by the assessee were allowed accordingly.
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TaxTMI 
TaxTMI 
of 4915 
