2025 (1) TMI 333

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....by the 1st respondent herein challenging orders imposing penalty, 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-atten....

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....rs in these writ petitions would contend that the demand of GST as above was 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 go....

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.... decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons 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 th....

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.... No.5 of Schedule II, certain activities are to be treated as "supply of services", one among them being the activity referred to under Clause (e). However, the provisions of Clause (e) of serial No.5 of Schedule II 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....