TaxTMI 
TaxTMI 
2025 (1) TMI 333
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....appellate orders, as also the Marketing Discipline Guidelines, 2018 (hereinafter referred to as "MDG") under which the penalty is imposed. 2. By judgment dated 12.12.2024 in W.P(C) No.9331 of 2020 and con. cases, I have repelled the challenge against the MDG. 3. The petitioners have further challenged the imposition of penalty in these cases as confirmed by the appellate authority. In W.P(C) No.2552 of 2021, penalties were imposed by Ext.P10 order issued by the 2nd respondent with respect to a complaint raised by a consumer/customer alleging non-attendance of a leakage complaint. The petitioner has raised a contention to the effect that there was no deliberate non-attendance of the complaint as alleged, that the complaint was received at ....
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.... without any justification and arbitrary. He points out that there is no "supply of service" so as to demand GST from the petitioners. The learned senior counsel, Sri.Nandakumar, on the other hand, relies on the counter affidavit filed as well as the Notification No.11/2017- CT(R) dated 28.6.2017 issued by the Ministry of Finance, Government of India, to support the demand for GST as above. 7. The goods and services tax is levied with reference to the provisions of the CGST Act, 2017/SGST Act, 2017 (for short, the 'Act'). The preamble to the afore Act would show that the Act was introduced to make provisions for the levy and collection of tax on the "supply of goods or services or both". Therefore, it is to be proved that there is either: ....
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....s and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;] (b) import of services for a consideration whether or not in the course or furtherance of business; [and] (c) the activities specified in Schedule I, made or agreed to be made without consideration; ([1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.]" Section 9(2) of the Act provides for the levy and collection of tax at such rates to be notified by the Government. The respondents rely on the notification issued under Section 9 as above-Notificatio....
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....would get attracted only when a person is: i. Agreeing to the obligation to refrain from an act ii. Agreeing to the obligation to tolerate an act or a situation iii. Agreeing to the obligation to do an act It is only the afore three situations that get attracted by virtue of the entries in Schedule II of the Act. 10. Here, there is no dispute that there is no such agreement between the petitioners and the respondent Corporation. There is no case for the respondent Corporation that the petitioners and the respondent Corporation have entered into such an agreement/contract for a "consideration". Such an agreement cannot be presumed to exist between the parties also. Here, the amounts sought to be collected from the petitioners towards....