GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
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...
Section 179 director-liability proceedings must comply with natural justice before a company's tax dues are fastened on a director. Determining liability without considering the director's reply and supporting documents breaches that requirement. The High Court quashed the liability order because the response and accompanying material had been overlooked, and remanded the matter for a fresh decision in accordance with law and natural justice within 12 weeks.
Section 179 director-liability proceedings must comply with natural justice before a company's tax dues are fastened on a director. Determining liability without considering the director's reply and supporting documents breaches that requirement. The High Court quashed the liability order because the response and accompanying material had been overlooked, and remanded the matter for a fresh decision in accordance with law and natural justice within 12 weeks.
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