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...
Consequential penalties imposed on Chartered Engineers for alleged undervaluation of imported second-hand printing machinery cannot continue where the underlying demand, interest and penalties against the principal parties have been set aside as legally unsustainable. Because the Engineers' penalties rested on the same allegation of undervaluation, setting aside the foundation proceedings removed the basis for those penalties. The penalties were set aside, with consequential relief available in accordance with law.
Consequential penalties imposed on Chartered Engineers for alleged undervaluation of imported second-hand printing machinery cannot continue where the underlying demand, interest and penalties against the principal parties have been set aside as legally unsustainable. Because the Engineers' penalties rested on the same allegation of undervaluation, setting aside the foundation proceedings removed the basis for those penalties. The penalties were set aside, with consequential relief available in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
