Judgement

The company PNMS Polymors Private Limited and its directors were fined a total of ₹72,000 for failing to maintain a functional registered office as required by law. This penalty was triggered after an official government letter was returned undelivered and the company failed to respond to a formal warning.

Penalty Imposed on company and Its Directors for Failure to Maintain Functional Registered Office

The  Authority for Advance Ruling, Tamil Nadu held that outdoor catering is taxable at 5% without ITC, with No Option for 18% with ITC

Tamil Nadu AAR: Outdoor Catering (With or Without Service) Taxable at 5% Without ITC; No Option for 18% with ITC

GST AAR: Outdoor Catering Taxable at 5% Without ITC; No Option for 18% with ITC

AAR mandates 5% GST without ITC on catering services, rejects option for higher tax rate.

No ITC Allowed on Catering Services Taxed at 5% GST, AAR Rules

The Gujarat Authority for Advance Ruling ruled that electric bus rental services provided by JBM Ecolife Mobility Surat Pvt Ltd were taxed at 18% GST, since electricity was not considered fuel.

18% GST Applicable on Electric Bus Rental and Operation Services: Gujarat AAR Makes Clear Electricity Is Not Fuel

AAR rules employee commute facility outside GST as it forms part of employment perquisite structure.

GST Not Applicable on Employee Commute Cost Recovery, AAR Rules

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The Reserve Bank of India introduced stricter NPA rules aligned with global norms, required full repayment for asset upgrades, and implemented automated systems.

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Penalty Imposed on company and Its Directors for Failure to Maintain Functional Registered Office

GST AAR: Outdoor Catering Taxable at 5% Without ITC; No Option for 18% with ITC

No ITC Allowed on Catering Services Taxed at 5% GST, AAR Rules

18% GST Applicable on Electric Bus Rental and Operation Services: Gujarat AAR Makes Clear Electricity Is Not Fuel

GST Not Applicable on Employee Commute Cost Recovery, AAR Rules

RBI’s New Rules on Non-Profitable Assets and Credit Risk Management Explained