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...
Penalty adjudication under section 129(3) requires a meaningful hearing under section 129(4) and a reasoned order addressing the taxpayer's explanation and consignment documents. Determining penalty the day after a notice allowed seven days to respond, using FORM GST MOV-09 containing unselected alternatives and drafting placeholders, fails those requirements. Payment through FORM GST DRC-03 to obtain release of detained goods neither cures incomplete adjudication nor waives the statutory challenge. Where FORM GST MOV-07 states an intelligible allegation, fresh adjudication should proceed within the existing notice's scope, with merits of the proposed penalty remaining open.
Penalty adjudication under section 129(3) requires a meaningful hearing under section 129(4) and a reasoned order addressing the taxpayer's explanation and consignment documents. Determining penalty the day after a notice allowed seven days to respond, using FORM GST MOV-09 containing unselected alternatives and drafting placeholders, fails those requirements. Payment through FORM GST DRC-03 to obtain release of detained goods neither cures incomplete adjudication nor waives the statutory challenge. Where FORM GST MOV-07 states an intelligible allegation, fresh adjudication should proceed within the existing notice's scope, with merits of the proposed penalty remaining open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
