Case LawGUJ/GAAAR/APPEAL/2022/01
Amneal Pharmaceuticals Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- February 9, 2022
- Type:
- Advance Ruling
- Members:
- Milind Torawane, Seema Arora
Subject
No ruling on applicability of GST on recovery of Notice Pay from the employees. Members differ.
SupplyAct of Forbearance
Summary
Whether the applicant is liable to pay 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 th…
Judgement
The appellant, M/s. Amneal Pharmaceuticals Pvt. Ltd. filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein it submitted that it enters into contract with the employees at the time of appointing any employee at their factory, by issuing ‘Appointment Letter’. One of the conditions mentioned in…