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 an assessee is entitled to interest for a substantial delay in receiving a refund granted under the Direct Tax Vivad Se Vishwas Act, 2020, and whether "interest on interest" is payable. Relying on binding precedent recognising compensation for delayed refunds and permitting interest on the interest component where refund is unlawfully withheld, the Court held that the revenue could not deny statutory/compensatory interest merely because the refund had been sanctioned but not paid. Consequently, a writ of mandamus was issued directing payment of interest at 6% p.a. on the delayed refund from 25-05-2021 till 10-01-2024, along with interest on such interest. - HC
The dominant issue was whether an assessee is entitled to interest for a substantial delay in receiving a refund granted under the Direct Tax Vivad Se Vishwas Act, 2020, and whether "interest on interest" is payable. Relying on binding precedent recognising compensation for delayed refunds and permitting interest on the interest component where refund is unlawfully withheld, the Court held that the revenue could not deny statutory/compensatory interest merely because the refund had been sanctioned but not paid. Consequently, a writ of mandamus was issued directing payment of interest at 6% p.a. on the delayed refund from 25-05-2021 till 10-01-2024, along with interest on such interest. - HC
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