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TMI Blog2021 (2) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... gs initiated against the and W.M.P.Nos.15636, 15637, 15683, 15686, 15688, 15689, 15758, 15759, 17253, 17257, 23030 22961 of 2020 employees would not attract the GST and the penalty referred therein would only refer the penalty imposed in the course of trade or commerce. The present Writ Petitions are allowed and all the respective impugned orders passed by the concerned District Manager, TASMAC, are hereby set aside. - W.P. Nos. 12657, 12697, 12699, 12760, 13884, 13887, 13890, 14234, 14335, 14353, 14342, 14345, 14477, 14478, 14659, 14663, 14666, 14669, 14660, 14730, 14882, 14887, 14886, 14890, 14892, 14168, 14884, 15108 And Ors. - - - Dated:- 22-2-2021 - V. Parthiban, J. W.P. Nos. 15113, 15114, 15115, 15111, 15110, 15158, 151 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 7(1) (d) or 7(1~A) of the GST Act, 2017. Admittedly the said Section 7(1) (d) was not in force as on the date of passing the impugned order in the month of September 2020. The said Section was omitted with effect from 01.02.2019. The respondent, in his counter clearly stated that the notice of collection of GST was issued under Section 7(1) (d) alone. Therefore, without any provision/authority, the third respondent has issued the show cause notice to collect the GST, which is totally illegal. 33.Secondly, even assuming that Section 7(1A) of the and W.M.P.Nos.15636, 15637, 15683, 15686, 15688, 15689, 15758, 15759, 17253, 17257, 23030 22961 of 2020 Act r/w Rule 5(e) of the Rules will be applicable and the show cause notice was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15758, 15759, 17253, 17257, 23030 22961 of 2020 employees would not attract the GST and the penalty referred therein would only refer the penalty imposed in the course of trade or commerce. 36.As such in the present case the penalty was imposed in a disciplinary proceedings which cannot be construed that the penalty imposed in the course of trade or commerce for the imposition of GST. 37.This Court finds substance in the arguments made by Mr.R.V.Rajkumar, learned counsel appearing for the petitioners in some of the writ petitions in the batch and this Court recorded its appreciation for his assistance in the present writ petition. 38.Therefore, I am of the opinion that the GST imposed by the respondents is illegal on the face of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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