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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC held that despite procedural irregularities in serving show-cause notice and adjudication process, the petitioners failed to provide adequate explanation for delay in filing the writ petition. While the court was not inclined to entertain the petition due to unexplained delay, it ensured the petitioners were not left without legal recourse. The writ petition was disposed of, maintaining principles of natural justice while emphasizing procedural compliance and timely legal intervention.
HC held that despite procedural irregularities in serving show-cause notice and adjudication process, the petitioners failed to provide adequate explanation for delay in filing the writ petition. While the court was not inclined to entertain the petition due to unexplained delay, it ensured the petitioners were not left without legal recourse. The writ petition was disposed of, maintaining principles of natural justice while emphasizing procedural compliance and timely legal intervention.
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