CA Pratibha Goyal | Apr 7, 2022 |
No advance ruling to be issued in case of differing opinions of Members of the Appellate Authority: AAAR
In a matter of GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee, the Appellate Authority Advance ruling could not pronounce the ruling as the members had differing views. In this case Section 101 (3) of CGST Act, 2017 shall apply.
As per Section 101 (3) of CGST Act, 2017, where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
This was said in the matter of Amneal Pharmaceuticals Pvt. Ltd.
The Members were, Mr. Milind Torawane and Mrs. Seema Arora.
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