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 upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found, and goods must then be dealt with strictly under that provision. Authorities cannot rely on Section 67(6) post-omission. All MOV-10 notices and MOV-11 orders are to be re-examined in light of these principles; where inconsistent, they must be withdrawn and goods released under Section 129. Petitions were disposed of accordingly.
HC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found, and goods must then be dealt with strictly under that provision. Authorities cannot rely on Section 67(6) post-omission. All MOV-10 notices and MOV-11 orders are to be re-examined in light of these principles; where inconsistent, they must be withdrawn and goods released under Section 129. Petitions were disposed of accordingly.
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