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...
High Court found procedural infirmity where the adjudicating authority failed to record reasons for not considering material documents filed in response to assessment; the absence of reasoned consideration vitiated the order and the impugned adjudication was quashed. The authority was directed to revisit paragraph 10 and annexed bills of entry, afford the petitioners an opportunity of hearing, and pass a reasoned, speaking order within three months. Amounts debited from the petitioners' ledger may be considered for refund only conditionally and subject to the final outcome of the reconsideration; entitlement to refund was not decided on merits.
High Court found procedural infirmity where the adjudicating authority failed to record reasons for not considering material documents filed in response to assessment; the absence of reasoned consideration vitiated the order and the impugned adjudication was quashed. The authority was directed to revisit paragraph 10 and annexed bills of entry, afford the petitioners an opportunity of hearing, and pass a reasoned, speaking order within three months. Amounts debited from the petitioners' ledger may be considered for refund only conditionally and subject to the final outcome of the reconsideration; entitlement to refund was not decided on merits.
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TaxTMI 
TaxTMI 
of 4912 
