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...
Rule 29 compliance for additional evidence required fresh examination where an affidavit accompanying Paper Book No. II-A expressly sought permission and the materials were prima facie available in the Tribunal's records. The dismissal of the related rectification application was partly set aside and remitted for determining whether the paper book had been properly filed under Rule 29, whether its contents were relevant to the appeal, and any consequential relief. Findings concerning the other paper book and remaining grounds remained undisturbed.
Rule 29 compliance for additional evidence required fresh examination where an affidavit accompanying Paper Book No. II-A expressly sought permission and the materials were prima facie available in the Tribunal's records. The dismissal of the related rectification application was partly set aside and remitted for determining whether the paper book had been properly filed under Rule 29, whether its contents were relevant to the appeal, and any consequential relief. Findings concerning the other paper book and remaining grounds remained undisturbed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
