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 allowed the petition, quashing the appellate authority's order that rejected the petitioner's appeal for failure to pay the required pre-deposit in cash, and restored the appeal on file. The court held that payment from the electronic credit ledger satisfies the pre-deposit requirement under Section 107(6)(b) of the CGST Act and that electronic transfer must be treated as valid tender for pre-deposit purposes. Having found the appellate authority's refusal unsustainable in light of a directly analogous HC decision, the court set aside the impugned order and directed reinstatement of the petitioner's appeal, granting the petition.
The HC allowed the petition, quashing the appellate authority's order that rejected the petitioner's appeal for failure to pay the required pre-deposit in cash, and restored the appeal on file. The court held that payment from the electronic credit ledger satisfies the pre-deposit requirement under Section 107(6)(b) of the CGST Act and that electronic transfer must be treated as valid tender for pre-deposit purposes. Having found the appellate authority's refusal unsustainable in light of a directly analogous HC decision, the court set aside the impugned order and directed reinstatement of the petitioner's appeal, granting the petition.
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TaxTMI 
TaxTMI 
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