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...
HC dismissed as withdrawn a writ challenging an order passed by the proper officer under s.73(9) of the WBGST/CGST Act, 2017, where the departmental appellate tribunal had not been constituted. The Court noted that, at the time of filing, a departmental circular dated 11 July 2024 was already extant and the petitioners had delayed payment of the amount determined by tax authorities. The petitioners sought withdrawal of the writ; the HC declined to permit invocation of extraordinary jurisdiction to further delay the statutory revenue deposit and ordered dismissal of the petition as withdrawn, subject to payment of costs of Rs.100,000 to the GST authorities.
HC dismissed as withdrawn a writ challenging an order passed by the proper officer under s.73(9) of the WBGST/CGST Act, 2017, where the departmental appellate tribunal had not been constituted. The Court noted that, at the time of filing, a departmental circular dated 11 July 2024 was already extant and the petitioners had delayed payment of the amount determined by tax authorities. The petitioners sought withdrawal of the writ; the HC declined to permit invocation of extraordinary jurisdiction to further delay the statutory revenue deposit and ordered dismissal of the petition as withdrawn, subject to payment of costs of Rs.100,000 to the GST authorities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
