GST DAILY – 442 : Notice issued to revenue officer for contempt due to arresting assessee without waiting for compliance of summons : HC

The AAAR, Gujarat in the matter of M/s. Emcure Pharmaceuticals Ltd. dismissed the appeal filed by the Department and reaffirmed the ruling passed by AAR, Gujarat in its own case, thereby ruling that Applicant is not liable to pay GST on free bus transportation facility provided to its employees. Further, it was ruled that the ITC on motor vehicle for transportation of person having approved seating capacity of more than 13 persons, not being blocked under Section 17(5)(b)(i) of the CGST Act, and thereby, could be availed by the Applicant.