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...
A High Court, exercising limited Section 34 review, sustained the arbitrator's view that extensions of time justified corresponding rescheduling of milestones, so release of the withheld milestone amount was proper. It quashed interest on that withheld amount because the contract imposed an absolute bar on any interest. The court corrected the final bill figure to reflect an admitted clerical error. It also disallowed the post-GST differential tax claim for lack of proof of actual payment and annulled prolongation damages for want of able loss under Section 73. The refund of penalty for delay in the sample flat, along with interest other than on the withheld amount and costs, was maintained.
A High Court, exercising limited Section 34 review, sustained the arbitrator's view that extensions of time justified corresponding rescheduling of milestones, so release of the withheld milestone amount was proper. It quashed interest on that withheld amount because the contract imposed an absolute bar on any interest. The court corrected the final bill figure to reflect an admitted clerical error. It also disallowed the post-GST differential tax claim for lack of proof of actual payment and annulled prolongation damages for want of able loss under Section 73. The refund of penalty for delay in the sample flat, along with interest other than on the withheld amount and costs, was maintained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
