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 HC held that bona fide errors in GSTR-1, including a wrong tax-rate entry and incorrect mention of a credit note, can be corrected, and the taxpayer must be given an opportunity under Rule 88C to explain the mismatch before liability is fastened. The impugned order was set aside because the authority acted without calling for an explanation on the GSTR-1 and GSTR-3B discrepancy. The Court further held that denial of input tax credit for FY 2018-19 was unsustainable after insertion of section 16(5), which overrides section 16(4) for the relevant periods; the taxpayer was therefore entitled to claim the credit within the extended statutory window.
The HC held that bona fide errors in GSTR-1, including a wrong tax-rate entry and incorrect mention of a credit note, can be corrected, and the taxpayer must be given an opportunity under Rule 88C to explain the mismatch before liability is fastened. The impugned order was set aside because the authority acted without calling for an explanation on the GSTR-1 and GSTR-3B discrepancy. The Court further held that denial of input tax credit for FY 2018-19 was unsustainable after insertion of section 16(5), which overrides section 16(4) for the relevant periods; the taxpayer was therefore entitled to claim the credit within the extended statutory window.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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