https://www.taxtmi.com/caselaws?id=764271 Kerala HC ruled that a Corporation cannot demand GST on penalties imposed for non-attendance of leakage complaints under Marketing Discipline Guidelines 2018. The court held that GST can only be demanded when there is actual supply of goods/services between parties. Since no service was supplied by the Corporation to the petitioners and no agreement existed for such supply, GST demand was invalid. The penalty amounts were deterrents for contract breach, not consideration for tolerating violations. Petition dismissed as respondents not entitled to collect GST. en-us Thu, 12 Dec 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764271 Kerala HC ruled that a Corporation cannot demand GST on penalties imposed for non-attendance of leakage complaints under Marketing Discipline Guidelines 2018. The court held that GST can only be demanded when there is actual supply of goods/services between parties. Since no service was supplied by the Corporation to the petitioners and no agreement existed for such supply, GST demand was invalid. The penalty amounts were deterrents for contract breach, not consideration for tolerating violations. Petition dismissed as respondents not entitled to collect GST. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764271