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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC found the Trial Court's proceedings in MISC DJ/3623/2024 without jurisdiction, constituting a patent error on the record. Invoking Article 227 of the Constitution, the HC set aside the Trial Court's order dated 17.01.2025 and all subsequent proceedings. The Court emphasized that a court cannot suo moto confer jurisdiction where it statutorily lacks authority. The petition was allowed, effectively nullifying the Trial Court's actions and ensuring adherence to principles of equity, justice, and legal propriety.
HC found the Trial Court's proceedings in MISC DJ/3623/2024 without jurisdiction, constituting a patent error on the record. Invoking Article 227 of the Constitution, the HC set aside the Trial Court's order dated 17.01.2025 and all subsequent proceedings. The Court emphasized that a court cannot suo moto confer jurisdiction where it statutorily lacks authority. The petition was allowed, effectively nullifying the Trial Court's actions and ensuring adherence to principles of equity, justice, and legal propriety.
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