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...
Exclusive licensing authority over export incentive eligibility was held to reside with the licensing regime, so Customs cannot unilaterally deny DEPB benefits where a valid scrip exists; such denial should be pursued with the licensing authority. Re-assessment under the Customs Act is confined to pre-export or live consignments and cannot be invoked after export; cancellation of Let Export Orders requires exercise of statutory revisionary remedy rather than suo moto action; self-assessment entitles review and appeal rights; recovery of DEPB-related liabilities prior to the special recovery provision was limited. Appeal allowed and impugned order set aside.
Exclusive licensing authority over export incentive eligibility was held to reside with the licensing regime, so Customs cannot unilaterally deny DEPB benefits where a valid scrip exists; such denial should be pursued with the licensing authority. Re-assessment under the Customs Act is confined to pre-export or live consignments and cannot be invoked after export; cancellation of Let Export Orders requires exercise of statutory revisionary remedy rather than suo moto action; self-assessment entitles review and appeal rights; recovery of DEPB-related liabilities prior to the special recovery provision was limited. Appeal allowed and impugned order set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
