https://www.taxtmi.com/caselaws?id=423436 The HC ruled that GST cannot be levied on penalties imposed in disciplinary proceedings against employees. The court held that penalties under Rule 7(b)(xiv) in disciplinary actions do not attract GST under clause 5(e) of Schedule II of the Central Goods Sales Tax Act, 2017. The penalty provision only applies to penalties imposed in trade or commerce, not employment disciplinary matters. The court declared the GST imposition on disciplinary penalties illegal and set aside the levy. The appeal was disposed of in favor of the employee. en-us Fri, 29 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423436 The HC ruled that GST cannot be levied on penalties imposed in disciplinary proceedings against employees. The court held that penalties under Rule 7(b)(xiv) in disciplinary actions do not attract GST under clause 5(e) of Schedule II of the Central Goods Sales Tax Act, 2017. The penalty provision only applies to penalties imposed in trade or commerce, not employment disciplinary matters. The court declared the GST imposition on disciplinary penalties illegal and set aside the levy. The appeal was disposed of in favor of the employee. Case-Laws GST Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423436