Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Supply of canteen services to employees falls within "in the course or furtherance of business" and therefore qualifies as supply under section 7(1), because incidental or ancillary activities connected to main business are covered; outcome: the activity is taxable as supply. Provision of canteen by a third party provider to the employer is a supplier-recipient transaction and the employer's recoveries from employees constitute consideration; outcome: amounts recovered from employees are subject to GST. Free or concessional canteen benefits constitute perquisites; outcome: only the concession portion is exempt as perquisite (non taxable), and unrecovered value is not taxable.
Supply of canteen services to employees falls within "in the course or furtherance of business" and therefore qualifies as supply under section 7(1), because incidental or ancillary activities connected to main business are covered; outcome: the activity is taxable as supply. Provision of canteen by a third party provider to the employer is a supplier-recipient transaction and the employer's recoveries from employees constitute consideration; outcome: amounts recovered from employees are subject to GST. Free or concessional canteen benefits constitute perquisites; outcome: only the concession portion is exempt as perquisite (non taxable), and unrecovered value is not taxable.
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