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...
Statutory discretion governing appellate admission applies where a penalty does not exceed the prescribed monetary threshold. In an appeal by a managing director against a penalty order issued under section 107, the penalty fell within the threshold for discretion under section 112(2). The Tribunal exercised that discretion to refuse admission, so the appeal was not admitted.
Statutory discretion governing appellate admission applies where a penalty does not exceed the prescribed monetary threshold. In an appeal by a managing director against a penalty order issued under section 107, the penalty fell within the threshold for discretion under section 112(2). The Tribunal exercised that discretion to refuse admission, so the appeal was not admitted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
