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...
Delayed payment of a GST shortfall attracts statutory interest. Payment of tax after the prescribed period does not remove that liability. Where tax and interest remain unpaid within 30 days of a show-cause notice, the statutory penalty for short-payment demands applies. The discretionary penalty principle concerning failure to register as a dealer is distinguishable; interest and penalty were sustained.
Delayed payment of a GST shortfall attracts statutory interest. Payment of tax after the prescribed period does not remove that liability. Where tax and interest remain unpaid within 30 days of a show-cause notice, the statutory penalty for short-payment demands applies. The discretionary penalty principle concerning failure to register as a dealer is distinguishable; interest and penalty were sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
