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2022 (6) TMI 277 - MADRAS HIGH COURTLevy of GST on the penalty levied in the disciplinary proceedings - clause 5(e) of the schedule II of the Central Goods Sales Tax Act, 2017 - Penalty was imposed on the employee against the allegation of fraudulent act and omissions - HELD THAT:- Qua levy of GST, in the order, based on which, the learned Judge passed the order impugned herein, it was held that the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated against the employees, would not attract the GST and the penalty referred therein would only refer to the penalty imposed in the course of trade or commerce; and hence, the imposition of GST on the penalty is illegal and is liable to be set aside. Appeal disposed off.
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