Corporation's Penalties for Guideline Breaches Not Subject to GST, Court Rules; No Supply of Goods/Services Found.
Case-Laws
GST
HC held that respondent Corporation cannot demand GST from petitioners on penalty imposed for non-attendance of leakage complaint as there was no “supply of goods/services” by Corporation to petitioners. To demand GST, it must be proved that there is “supply of goods/services” by person collecting tax to person from whom tax is recovered. Here, no service was
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