Penalties Under Section 74 CGST Act Upheld For Wilful Suppression Through Non-Filing Returns Despite Receiving Client Payments
Case-Laws
GST
HC affirmed penalties under Section 74 of CGST Act against petitioner for wilful suppression of facts through non-filing of monthly returns and non-payment of GST. Despite petitioner's claim that non-payment resulted from client's default, evidence showed partial payments were received from the client. Court held that Section 74 penalties require p
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