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...
Proviso to Rule 22(4) empowers an authorized officer to drop cancellation proceedings and pass Form GST REG 20 where a person served with a show cause notice under Section 29(2)(c) furnishes all pending returns and pays tax dues, interest and late fee; on compliance the officer may also consider restoration of registration and must decide in accordance with law. The period for limitation under Section 73(10) is to be computed from the date of the court order for relevant years, while the specified forthcoming financial year is to be governed by Section 44; petitioners remain liable for arrears including tax, penalty, interest and late fees.
Proviso to Rule 22(4) empowers an authorized officer to drop cancellation proceedings and pass Form GST REG 20 where a person served with a show cause notice under Section 29(2)(c) furnishes all pending returns and pays tax dues, interest and late fee; on compliance the officer may also consider restoration of registration and must decide in accordance with law. The period for limitation under Section 73(10) is to be computed from the date of the court order for relevant years, while the specified forthcoming financial year is to be governed by Section 44; petitioners remain liable for arrears including tax, penalty, interest and late fees.
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TaxTMI 
TaxTMI 
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