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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC held that the petitioner's payment of the third installment under the Income Declaration Scheme, 2016, was effectively made on or before the due date despite the delayed credit in the treasury's account. The petitioner deposited the amount with a cooperative bank by the deadline, and the subsequent delay in transfer to the respondent's account was attributable to interbank processing, not petitioner's fault. Consequently, the petitioner was entitled to the benefits of the Scheme, and the rejection of the application and non-issuance of Form 4 were set aside. The petitions were allowed.
The HC held that the petitioner's payment of the third installment under the Income Declaration Scheme, 2016, was effectively made on or before the due date despite the delayed credit in the treasury's account. The petitioner deposited the amount with a cooperative bank by the deadline, and the subsequent delay in transfer to the respondent's account was attributable to interbank processing, not petitioner's fault. Consequently, the petitioner was entitled to the benefits of the Scheme, and the rejection of the application and non-issuance of Form 4 were set aside. The petitions were allowed.
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