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...
ITAT allowed the appeal and set aside the suo motu rectification order passed under s.154 by CPC/AO, holding it void for want of a reasonable opportunity of hearing to the assessee as mandated by s.154(3) and the principles of natural justice. The Tribunal noted the return had not been processed under s.143(1), and the revenue produced no record of any opportunity afforded. Consequently the rectification, which had the effect of enhancing assessment, was quashed for non-compliance with statutory procedure and audi alteram partem requirements, and remitted for fresh action conforming to s.154(3) and fair hearing standards.
ITAT allowed the appeal and set aside the suo motu rectification order passed under s.154 by CPC/AO, holding it void for want of a reasonable opportunity of hearing to the assessee as mandated by s.154(3) and the principles of natural justice. The Tribunal noted the return had not been processed under s.143(1), and the revenue produced no record of any opportunity afforded. Consequently the rectification, which had the effect of enhancing assessment, was quashed for non-compliance with statutory procedure and audi alteram partem requirements, and remitted for fresh action conforming to s.154(3) and fair hearing standards.
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TaxTMI 
TaxTMI 
of 4918 
