The authority found that approving financial statements before obtaining the Secretarial Audit Report contravened statutory requirements. A monetary penalty was imposed with compliance directions.
Failure to properly maintain Minutes Books under Section 118 led to adjudication by ROC. The company and its directors were fined for breaching Secretarial Standard-1.
The company failed to meet the statutory quorum of 30 members at AGMs, attracting penalty under Section 450. Directors were also fined ₹50,000 each for non-compliance.
The Registrar held that failure to file Form MGT-14 for approval of financial statements violated Section 117(1) read with Section 179(3)(g). Penalty was imposed under Section 117(2) on both the company and its officers in default.
The Industrial Relations Code (Amendment) Bill, 2026 (Bill No. 33 of 2026), introduced in the Lok Sabha, seeks to amend section 104 of the Industrial Relations Code, 2020.
The Authority ruled that medicines, consumables, and implants supplied to inpatients are inseparably linked to treatment and form a composite supply of healthcare services. As the principal supply is exempt, no GST is payable on such inpatient supplies.
Authority held that battery energy storage operations only store and return electricity and do not qualify as power generation. As a result, GST exemptions for electricity supply were denied and 18% tax was applied.
Without entering into classification or tax rate issues, the Authority held the application to be beyond its statutory scope. The ruling underscores strict limits on advance ruling jurisdiction.
The AAR declined to admit the application as scrutiny and adjudication on the same issue had already commenced. It held that advance rulings cannot be sought once proceedings are pending or decided.
The AAR held that a construction site with sufficient permanence and resources constitutes a fixed establishment. As a result, the contractor must obtain GST registration in the State where the site is located.
