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 dismissed the petition seeking IGST refund with interest due to concealment of material facts by the petitioner, who failed to attend the personal hearing and did not satisfactorily address queries regarding the cancellation of its GST registration since 2018. The court held that no refund can be granted without restoration of the petitioner's GST registration. The petition was declared not maintainable and dismissed with costs of Rs 25,000, directed to be paid to the Delhi High Court Bar Association.
The HC dismissed the petition seeking IGST refund with interest due to concealment of material facts by the petitioner, who failed to attend the personal hearing and did not satisfactorily address queries regarding the cancellation of its GST registration since 2018. The court held that no refund can be granted without restoration of the petitioner's GST registration. The petition was declared not maintainable and dismissed with costs of Rs 25,000, directed to be paid to the Delhi High Court Bar Association.
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TaxTMI 
TaxTMI 
of 4915 
