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 held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
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TaxTMI 
TaxTMI 
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