https://www.taxtmi.com/caselaws?id=302562 A disciplinary penalty under a service code cannot be sustained where the employee disputes the factual basis of the charge, the authority treats the amount as shortage without a domestic enquiry, and the prescribed procedure for serious punishment is not followed; such action offends the service code and natural justice. GST also cannot be levied on a disciplinary penalty imposed on an employee, particularly where the GST provision relied on had already been omitted and the levy does not arise from a supply or commercial transaction in the course of trade or commerce. The impugned order was quashed, with liberty to proceed afresh in accordance with the required enquiry procedure. en-us Fri, 18 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302562 A disciplinary penalty under a service code cannot be sustained where the employee disputes the factual basis of the charge, the authority treats the amount as shortage without a domestic enquiry, and the prescribed procedure for serious punishment is not followed; such action offends the service code and natural justice. GST also cannot be levied on a disciplinary penalty imposed on an employee, particularly where the GST provision relied on had already been omitted and the levy does not arise from a supply or commercial transaction in the course of trade or commerce. The impugned order was quashed, with liberty to proceed afresh in accordance with the required enquiry procedure. Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302562