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...
Whether the appellant's claim qualified as a "financial debt" under Section 5(8) of the IBC and therefore should have been classified as a financial creditor: the tribunal held that the resolution professional's uploaded List of Creditors treated the appellant as an "other creditor," a classification the appellant did not challenge during CIRP; accordingly the Plan's classification and treatment did not contravene Section 30(2) and warranted no interference - appeal dismissed; appellant remains free to pursue execution of an existing DRT decree against the corporate debtor. - NCLAT
Whether the appellant's claim qualified as a "financial debt" under Section 5(8) of the IBC and therefore should have been classified as a financial creditor: the tribunal held that the resolution professional's uploaded List of Creditors treated the appellant as an "other creditor," a classification the appellant did not challenge during CIRP; accordingly the Plan's classification and treatment did not contravene Section 30(2) and warranted no interference - appeal dismissed; appellant remains free to pursue execution of an existing DRT decree against the corporate debtor. - NCLAT
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TaxTMI 
TaxTMI 
of 4918 
