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 and directed remand: finding that the petitioner's delay in filing the return arose from the chartered accountant's family function and not from mala fides, the Court held the audit report and reported losses credible and the petitioner's entitlement under the Act substantive rather than forfeitable on technical grounds; accordingly the respondent's earlier rejection of the s.119(2)(b) application was set aside and the matter remitted to the respondent to pass a fresh, reasoned order condoning the delay and accepting the belated return so the petitioner may avail the statutory benefits.
The HC allowed the petition and directed remand: finding that the petitioner's delay in filing the return arose from the chartered accountant's family function and not from mala fides, the Court held the audit report and reported losses credible and the petitioner's entitlement under the Act substantive rather than forfeitable on technical grounds; accordingly the respondent's earlier rejection of the s.119(2)(b) application was set aside and the matter remitted to the respondent to pass a fresh, reasoned order condoning the delay and accepting the belated return so the petitioner may avail the statutory benefits.
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TaxTMI 
TaxTMI 
of 4916 
