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, set aside the impugned order dated 06.01.2025 and remanded the matter to the AO for fresh proceedings in accordance with law. The court accepted that although an appeal had been initially rejected on limitation grounds, the validity of the underlying order was vitiated by non-inclusion of the DIN as required under the GST Act and related administrative instructions; consequently the impugned order is treated as invalid and requires fresh adjudication. The AO is directed to proceed afresh, ensuring statutory formalities (including DIN compliance) are observed and to decide the matter on merits within the statutory framework.
The HC allowed the petition, set aside the impugned order dated 06.01.2025 and remanded the matter to the AO for fresh proceedings in accordance with law. The court accepted that although an appeal had been initially rejected on limitation grounds, the validity of the underlying order was vitiated by non-inclusion of the DIN as required under the GST Act and related administrative instructions; consequently the impugned order is treated as invalid and requires fresh adjudication. The AO is directed to proceed afresh, ensuring statutory formalities (including DIN compliance) are observed and to decide the matter on merits within the statutory framework.
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TaxTMI 
TaxTMI 
of 4918 
