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...
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
