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...
E-way bill delivery to an address not declared as the recipient's principal or additional place of business constitutes a contravention attracting penalty under Section 129, even where tax has been paid. The e-way bill tracking framework requires the declared delivery location to be a registered business address at the time of supply and interception. Subsequent registration of that location as an additional place of business does not cure the earlier contravention. The penalty order therefore remained undisturbed, while the supplier retained the option to seek recovery of the penalty from the recipient through appropriate remedies.
E-way bill delivery to an address not declared as the recipient's principal or additional place of business constitutes a contravention attracting penalty under Section 129, even where tax has been paid. The e-way bill tracking framework requires the declared delivery location to be a registered business address at the time of supply and interception. Subsequent registration of that location as an additional place of business does not cure the earlier contravention. The penalty order therefore remained undisturbed, while the supplier retained the option to seek recovery of the penalty from the recipient through appropriate remedies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
