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...
Reopening under Section 148 based on search material requires prima facie evidence showing a live link between the seized document and the assessee; the expressions "pertains to" and "relates to" cannot be read in vacuum. Here, the loose paper predated the assessee's purchase by nearly two years, did not name him, and the broker's statement did not refer to him or establish any connection with the named broker. The alleged on-money inference rested only on external matching of survey details, which was too vague and disconnected to satisfy the jurisdictional threshold. The writ petition was allowed and the reopening notices were quashed.
Reopening under Section 148 based on search material requires prima facie evidence showing a live link between the seized document and the assessee; the expressions "pertains to" and "relates to" cannot be read in vacuum. Here, the loose paper predated the assessee's purchase by nearly two years, did not name him, and the broker's statement did not refer to him or establish any connection with the named broker. The alleged on-money inference rested only on external matching of survey details, which was too vague and disconnected to satisfy the jurisdictional threshold. The writ petition was allowed and the reopening notices were quashed.
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TaxTMI 
TaxTMI 
of 4916 
