GST Not Demandable in absence of any supply of goods/services: Kerala HC

The Kerala High Court ruled that GST cannot be demanded in the absence of any supply of goods or services. This decision clarifies the legal position regarding GST liability, emphasizing that the tax is applicable only when there is a valid supply. In this case, the court found that the taxpayer did not make any taxable supply, and as a result, the GST authorities' demand was unjustified. This ruling serves as an important precedent for future disputes where the applicability of GST is questioned, ensuring that businesses are not unfairly burdened with tax obligations in the absence of a legitimate supply of goods or services.