GST not leviable unless there is any supply of goods or services: Kerala HC

Aswathy Gas Agencies Vs Indian Oil Corporation Ltd. (Kerala High Court) Kerala High Court held that unless and until there is any such supply of goods/services, the question of demanding GST does not arise at all. Thus, respondent Corporation would not be entitled to collect tax under the provisions of the CGST Act 2017/SGST, Act 2017 from the petitioners. Facts- These writ petitions are filed by distributors of LPG appointed by the 1st respondent herein challenging orders imposing penalty, appellate orders, as also the Marketing Discipline Guidelines, 2018 under which the penalty is imposed. ...