Short GST Payment on Works Contract Seen as Non-Fraudulent; Section 73 Applies, Not Section 74

Short GST Payment on Works Contract Seen as Non-Fraudulent; Section 73 Applies, Not Section 74Case-LawsGSTThe HC held that the petitioner’s short payment of GST related to works contract services did not amount to wilful suppression of facts or fraud. Con

Short GST Payment on Works Contract Seen as Non-Fraudulent; Section 73 Applies, Not Section 74
Case-Laws
GST
The HC held that the petitioner's short payment of GST related to works contract services did not amount to wilful suppression of facts or fraud. Consequently, proceedings under Section 74 of the CGST/KGST Act, which apply to cases involving fraud or wilful misstatement, were inappropriate. Instead, the matter fell under Section 73, which addresses determination of tax short paid

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