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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
AT partially allowed the appeal, directing appellants to deposit 25% of the penalty amount as pre-deposit condition under FEMA regulations. The tribunal rejected appellant's arguments regarding section 14 of IBC and regulatory discrepancies, finding no substantial merit in their contentions. The order mandates deposit within three weeks, enabling appeal hearing subject to pre-deposit compliance, thereby balancing procedural requirements with appellant's ability to pursue legal recourse.
AT partially allowed the appeal, directing appellants to deposit 25% of the penalty amount as pre-deposit condition under FEMA regulations. The tribunal rejected appellant's arguments regarding section 14 of IBC and regulatory discrepancies, finding no substantial merit in their contentions. The order mandates deposit within three weeks, enabling appeal hearing subject to pre-deposit compliance, thereby balancing procedural requirements with appellant's ability to pursue legal recourse.
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