2021 (2) TMI 1297

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.... Petitions W.M.P.Nos.15636, 15637, 15683, 15686, 15688, 15689, 15758, 15759, 17253, 17257, 23030, 22961, 17640, 17641, 21255 & 21259 of 2020 For the Petitioner : Mr. K. Gnanasekar. For the : Respondents : Mr. K. Sathishkumar Standing Counsel. COMMON ORDER These Writ Petitions have been filed filed against the respective impugned orders passed by the concerned District Manager, TASMAC in and W.M.P.Nos.15636, 15637, 15683, 15686, 15688, 15689, 15758, 15759, 17253, 17257, 23030 & 22961 of 2020 and by which, the respective petitioners have been imposed penalty, interest and GST for the remittance of the shortage value in stock. 2. When these Writ Petitions are taken up for consideration, the learned counsel appearing for the petitioners w....

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.... never ever stated about the applicability of Section 7(1A) r/w Rule 5(e). It would be apposite to mention Section 7(1A), which reads as follows:- -Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act.- 34. By referring the above said Section, the respondents submitted that the petitioner refrained from performing to prevent the shortage of supply, so that they have imposed the penalty and as such it would attract the GST. This Court is not in a position to accept the present approach of the respondents due to the reason that the imposition of any GST will arise only when the penalty imposed in the course of trade or commerce. During the course of business, if any agreement was entered....