https://www.taxtmi.com/caselaws?id=302583 GST was found inapplicable to a penalty imposed in employee disciplinary proceedings because the levy provisions invoked were transaction-based and the penalty did not arise from trade, commerce, or a contractual supply. The court noted that Section 7(1)(d) was not in force when the impugned orders were made, and that even on the assumed application of Section 7(1A) with Rule 5(e), the disciplinary penalty remained outside the GST net. Orders levying penalty, interest, and GST on the shortage amount were therefore unsustainable. en-us Mon, 22 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302583 GST was found inapplicable to a penalty imposed in employee disciplinary proceedings because the levy provisions invoked were transaction-based and the penalty did not arise from trade, commerce, or a contractual supply. The court noted that Section 7(1)(d) was not in force when the impugned orders were made, and that even on the assumed application of Section 7(1A) with Rule 5(e), the disciplinary penalty remained outside the GST net. Orders levying penalty, interest, and GST on the shortage amount were therefore unsustainable. Case-Laws GST Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302583