2026 (9) TMI 70

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....r For the Appellants : Mr.H.Arumugam For the Respondent : No Appearance JUDGMENT M.DHANDAPANI. J. This Intra-Court Appeal has been filed challenging the order dated 18.12.2020 passed by this Court in W.P.(MD) No.10355 of 2020. 2. The private respondent was working as a Supervisor at TASMAC Shop No.6547, Kiranur, Pudukkottai District. On account of the shortage of liquor stock fou....

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....f the spread of the novel coronavirus. The private respondent received instructions from the District Manager to close the shop at 6.00 p.m. Normally, the shop would be closed at the prescribed closing time, and thereafter, the Supervisor would take some time to complete the closing formalities, including verification of the stock available, preparation of the day's accounts and remittance of ....

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....T in respect of the shortage of stock, in accordance with the applicable provisions relating to prevention and detection of fraudulent acts in TASMAC. Thereafter, an order dated 28.07.2020 was passed imposing the penalty along with GST. Challenging the same, the private respondent approached this Court by filing the aforesaid writ petition. 4. The learned counsel appearing for the appellants wo....

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....ppellants placed reliance upon Section 7 of the Central Goods and Services Tax Act, 2017, read with paragraph 5(e) of Schedule II, which deals with agreeing to the obligation to refrain from an act, or to tolerate an act or situation, or to do an act. 7. We have carefully considered the said provision. Paragraph 5(e) of Schedule II contemplates an agreement involving an obligation to refrain fr....