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🔎 Highlights - Adv. Search ❯
    October 9, 2025 Case Laws GST
    Demand confirmed - no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
    October 9, 2025 Case Laws GST
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    Penalty under section 271(1)(c) deleted where liquidated assessee could not file timely appeal and bad-debt evidence insufficient
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    Section 148 notice barred by limitation; reassessment quashed as assessing officer lacked evidence under section 149(1)(b)
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    Bank cash deposits not treated as unexplained under Sec 69A & Sec 115BBE where assessee declared income under Sec 44AD
    October 9, 2025 Case Laws Income Tax
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    October 9, 2025 Case Laws Customs
    Ad-interim relief against DGFT import prohibition under Sections 3 & 5 and FTP paras 1.02, 2.01; matter listed
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    Case ID :
    GST

    The AAAR held that the respondent is not liable to pay GST on...

    AAAR rules no GST on free employee bus transport; ITC allowed for buses over 13 seats; canteen recoveries exempt.

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    GSTJanuary 9, 2025Case LawsAAAR

    The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017.

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    ActsIncome Tax
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