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

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