9911796707
TMI Blog2025 (1) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... is claiming that there is supply of services to the petitioners herein. However, a perusal of the documents would show that no supply of service is effected by the respondent Corporation to the petitioners herein while imposing penalty by the impugned orders. Unless and until there is any such supply of goods/services, the question of demanding GST does not arise at all. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty 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 its end only on 21.8.2020 by 4:33 pm, that the complaint was attended by the mechanic through a telephone call by 5:30 pm/5:45 pm etc. However, those contentions appear to have been properly adjudicated by the original authority and the appellate authority. In a writ jurisdiction, the appreciation of evidence in that regard c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: i. Supply of goods ii. Supply of services iii. Supply of both to demand GST. There cannot be any dispute that there is no supply of goods involved in the case at hand. The term services has been defined under Section 2(102) of the Act as under: (102) ― services means anything other than goods, money and securities but includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 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 Notification No.11/2017-CT(R) dated 28.6.2017 to sustain the demand for GST. 8. Therefore, so as to demand GST, it is to be proved that there is supply of goods/services by the person collecting the tax to the person from whom the tax is sought to be recovered. In the case at hand, it is the respondent Corporation who is claiming that there is supply of services to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 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 penalty are not towards tolerating an act/situation. Instead, the amounts sought to be recovered are for not following the terms of the agreement/MDG framed by the respondent corporation. In fact, the amounts are sought to be recovered as a deterrent against future breach of contract between the petitioners and the respondent Corporation. The amounts sought to be recovered are under no stretch of imagination being collected toward ..... X X X X Extracts X X X X X X X X Extracts X X X X
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