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 article explains that the court preserved the petitioner's right to institute a statutory appeal, extended limitation for 30 days and granted a limited 30 day stay of the impugned detention and penalty order; if no appeal is filed the stay lapses. It directs prompt public auction of seized perishable goods with consignor permitted to participate and mandates retention of auction proceeds by the department, preferably in an interest bearing account, pending the appeal. It further authorises conditional release of the detained vehicle on payment and furnishing of a bond, all interim measures being subject to the appellate outcome.
The article explains that the court preserved the petitioner's right to institute a statutory appeal, extended limitation for 30 days and granted a limited 30 day stay of the impugned detention and penalty order; if no appeal is filed the stay lapses. It directs prompt public auction of seized perishable goods with consignor permitted to participate and mandates retention of auction proceeds by the department, preferably in an interest bearing account, pending the appeal. It further authorises conditional release of the detained vehicle on payment and furnishing of a bond, all interim measures being subject to the appellate outcome.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
