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2021 (2) TMI 1297 - HC - GSTLevy of penalty, interest and GST for the remittance of the shortage value in stock - HELD THAT:- In a similar Writ Petition in K.R. SUBRAMANIAN VERSUS THE MANAGING DIRECTOR, THE SENIOR REGIONAL MANAGER, THE DISTRICT MANAGER, TAMIL NADU STATE MARKETING CORPORATION LIMITED (TASMAC), [2020 (12) TMI 1338 - MADRAS HIGH COURT] has considered the identical impugned order and set aside the same. It was held that the imposition of the GST by the respondents, to the penalty imposed, under Rule 7(b) (xiv) of the Code, in a disciplinary proceedings initiated against the and W.M.P.Nos.15636, 15637, 15683, 15686, 15688, 15689, 15758, 15759, 17253, 17257, 23030 & 22961 of 2020 employees would not attract the GST and the penalty referred therein would only refer the penalty imposed in the course of trade or commerce. The present Writ Petitions are allowed and all the respective impugned orders passed by the concerned District Manager, TASMAC, are hereby set aside.
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