Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.
Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.
Note: It is a system-generated summary and is for quick reference only.
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