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...
Respondent passed on the benefit of additional input tax credit to home-buyers, satisfying the anti-profiteering obligation by providing a commensurate reduction in price; the investigative report acknowledged this pass-through except for a residual payment owed to seven buyers, which the respondent agreed to remit. The tribunal accepted the investigative findings and concluded that the respondent complied with the statutory obligation to transfer GST-related ITC benefits to customers, resulting in disposal of the proceedings.
Respondent passed on the benefit of additional input tax credit to home-buyers, satisfying the anti-profiteering obligation by providing a commensurate reduction in price; the investigative report acknowledged this pass-through except for a residual payment owed to seven buyers, which the respondent agreed to remit. The tribunal accepted the investigative findings and concluded that the respondent complied with the statutory obligation to transfer GST-related ITC benefits to customers, resulting in disposal of the proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
