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...
The text examines provisional attachment under Section 83 and Rule 159(5), emphasising that attachment is a draconian revenue-protection power requiring formation of an opinion and due deliberation. It notes Rule 159(5) grants the attached person the right to file objections and to be heard, and that the Commissioner must pass a reasoned order accepting or rejecting objections. Where attachment orders and rejection orders lack recorded reasons and show non-application of mind, they cannot stand; the attachment orders were quashed and the matter remitted for fresh hearing and a reasoned decision.
The text examines provisional attachment under Section 83 and Rule 159(5), emphasising that attachment is a draconian revenue-protection power requiring formation of an opinion and due deliberation. It notes Rule 159(5) grants the attached person the right to file objections and to be heard, and that the Commissioner must pass a reasoned order accepting or rejecting objections. Where attachment orders and rejection orders lack recorded reasons and show non-application of mind, they cannot stand; the attachment orders were quashed and the matter remitted for fresh hearing and a reasoned decision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
