Tax evasion case dismissed: Trader failed to file GSTR-3B & pay GST despite self-assessing in GSTR-1. Court: No discretion allowed.
Case-Laws
GST
The High Court dismissed the writ petition. The petitioner failed to file GSTR-3B returns and discharge the tax liability, despite having self-assessed and filed GSTR-1. The court held there was no scope for exercising discretion by extending the payment period, as the petitioner ought to have filed GSTR-3B and paid the tax. Furthermore, more
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