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...
Where an assessment order was passed without affording a personal hearing and service was effected solely by portal upload, the article emphasises that an issuing officer must assess the effectiveness of service and, if portal notices elicit no response, explore other statutory modes of service (preferably registered post acknowledgement) before proceeding. Mere formal portal compliance leading to ex parte assessment undermines the GST scheme and multiplicity of litigation. The impugned assessment was set aside for defective procedure and the matter remitted for fresh consideration, conditional on the taxpayer depositing ten percent of the disputed tax and being given a clear 14 day notice for personal hearing.
Where an assessment order was passed without affording a personal hearing and service was effected solely by portal upload, the article emphasises that an issuing officer must assess the effectiveness of service and, if portal notices elicit no response, explore other statutory modes of service (preferably registered post acknowledgement) before proceeding. Mere formal portal compliance leading to ex parte assessment undermines the GST scheme and multiplicity of litigation. The impugned assessment was set aside for defective procedure and the matter remitted for fresh consideration, conditional on the taxpayer depositing ten percent of the disputed tax and being given a clear 14 day notice for personal hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
