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 held that the assessment order passed against the non-existent partnership firm, which had been converted into an LLP prior to the assessment year, was void ab initio. The AO's rejection of the conversion was solely based on the non-communication to the department and absence of KYC documents, disregarding the assessee's submissions and evidence demonstrating full disclosure of transactions in the LLP's books and the filing of the relevant Return of Income. Consequently, the assessment order against the erstwhile partnership firm lacked legal validity and was quashed.
The HC held that the assessment order passed against the non-existent partnership firm, which had been converted into an LLP prior to the assessment year, was void ab initio. The AO's rejection of the conversion was solely based on the non-communication to the department and absence of KYC documents, disregarding the assessee's submissions and evidence demonstrating full disclosure of transactions in the LLP's books and the filing of the relevant Return of Income. Consequently, the assessment order against the erstwhile partnership firm lacked legal validity and was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
