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...
Show cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM GST DRC-01 cannot substitute a Show Cause Notice issued by the Proper Officer; consequently initiation and the impugned order were quashed. The court held that Show Cause Notice, Statement and Order under Section 73 must be issued by the Proper Officer and authenticated per Rule 26(3), and failure to afford opportunity of hearing violated Section 75(4). The court granted liberty to reinitiate proceedings de novo and excluded the period from summary issuance to service of certified judgment for computation under Section 73(10).
Show cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM GST DRC-01 cannot substitute a Show Cause Notice issued by the Proper Officer; consequently initiation and the impugned order were quashed. The court held that Show Cause Notice, Statement and Order under Section 73 must be issued by the Proper Officer and authenticated per Rule 26(3), and failure to afford opportunity of hearing violated Section 75(4). The court granted liberty to reinitiate proceedings de novo and excluded the period from summary issuance to service of certified judgment for computation under Section 73(10).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
