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...
Section 129(1) of the CGST Act imposes civil penalty for substantive contraventions of transit movement-document requirements without requiring independent proof of intent to evade tax. Authorities must nevertheless assess the taxpayer's explanation and distinguish material discrepancies from minor or technical errors. A sale during transit may occur without prior physical receipt by an intermediary, but the continuing movement must be supported by a valid e-way bill accurately stating the actual origin and destination. E-way bills that do not cover the diverted route, falsely identify the dispatch point, or have expired may constitute substantive non-compliance. Payment through DRC-03 to secure release of goods does not conclusively admit liability or waive statutory appeal rights and may be credited against any liability.
Section 129(1) of the CGST Act imposes civil penalty for substantive contraventions of transit movement-document requirements without requiring independent proof of intent to evade tax. Authorities must nevertheless assess the taxpayer's explanation and distinguish material discrepancies from minor or technical errors. A sale during transit may occur without prior physical receipt by an intermediary, but the continuing movement must be supported by a valid e-way bill accurately stating the actual origin and destination. E-way bills that do not cover the diverted route, falsely identify the dispatch point, or have expired may constitute substantive non-compliance. Payment through DRC-03 to secure release of goods does not conclusively admit liability or waive statutory appeal rights and may be credited against any liability.
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TaxTMI 
TaxTMI 
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