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 dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The Court held that, notwithstanding limits on the appellate authority's power to condone delay, the impugned dismissal orders required interference to secure justice. The dismissal orders were set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand was made conditional on the appellate outcome. - HC
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The Court held that, notwithstanding limits on the appellate authority's power to condone delay, the impugned dismissal orders required interference to secure justice. The dismissal orders were set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand was made conditional on the appellate outcome. - HC
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TaxTMI 
TaxTMI 
of 4916 
