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...
Ex parte GST appellate orders against a company in winding up require notice to its liquidator and an advance opportunity of personal hearing. Four appellate orders concerning the company's GST liabilities were set aside because they had been made without the liquidator's participation. The appeals were remitted to the appellate authority for fresh adjudication after notice and hearing to the liquidator. The merits of the GST demands remain open.
Ex parte GST appellate orders against a company in winding up require notice to its liquidator and an advance opportunity of personal hearing. Four appellate orders concerning the company's GST liabilities were set aside because they had been made without the liquidator's participation. The appeals were remitted to the appellate authority for fresh adjudication after notice and hearing to the liquidator. The merits of the GST demands remain open.
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