Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Road restoration charges paid for request-driven repair after excavation for commercial pipeline laying constitute consideration for a taxable service rather than compensatory damages. Routine public-road maintenance differs from targeted restoration supplied to a business entity; consequently, non-supply treatment and the governmental-services exemption do not apply, and tax under reverse charge remains payable. Prior refund sanctions in other jurisdictions and unsubstantiated double-taxation claims do not displace that mechanism. Electronic GST proceedings remain valid where portal records authenticate the application, notice, replies and orders, and the notice gave adequate factual and legal particulars without prejudice despite no physical DIN. The refund rejection and reverse-charge payment were sustained.
Road restoration charges paid for request-driven repair after excavation for commercial pipeline laying constitute consideration for a taxable service rather than compensatory damages. Routine public-road maintenance differs from targeted restoration supplied to a business entity; consequently, non-supply treatment and the governmental-services exemption do not apply, and tax under reverse charge remains payable. Prior refund sanctions in other jurisdictions and unsubstantiated double-taxation claims do not displace that mechanism. Electronic GST proceedings remain valid where portal records authenticate the application, notice, replies and orders, and the notice gave adequate factual and legal particulars without prejudice despite no physical DIN. The refund rejection and reverse-charge payment were sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
