GST on Penalty ––- The appellant challenged the intra court appeal against the common order dated 22.02.2021 passed by the learned Judge, whereby, he allowed the writ petitions against the orders of the concerned District Manager, TASMAC, imposing penalty, interest and GST for the remittance of the shortage value in stock. The counsel for the appellants submitted that the order dated 18.12.2020 was subsequently challenged by the appellants and this court, by order dated 24.03.2021, granted an order of interim stay in respect of the findings of the learned Judge on the calculation of GST on the penalty, alone. The court observed that the order of the Co-ordinate Bench of this court dated 24.03.2021, cannot be applicable to the facts of the present cases, as the learned Judge rendered his verdict on 22.02.2021, whereas, the appellants obtained the order of interim stay with respect of GST on penalty, only on 24.03.2021 i.e., much later than the order of the learned Judge. Therefore, the order of the learned Judge, which holds good as on 22.02.2021, does not call for any interference. At the same time, the imposition of GST on the penalty amount alone, is subject to the result of WA(MD)No.679 of 2021.

Held that:- The Hon’ble High Court directed that there is no bar for the appellants in proceeding with the enquiry as against the respondents in accordance with Law.