Voluntary GST short-payment disclosure and composite-supply classification dispute: s.74 demand and s.39(9) ITC denial quashed

Voluntary GST short-payment disclosure and composite-supply classification dispute: s.74 demand and s.39(9) ITC denial quashedCase-LawsGSTWhere the taxpayer had voluntarily intimated short payment and its willingness to discharge tax much before any enfor

Voluntary GST short-payment disclosure and composite-supply classification dispute: s.74 demand and s.39(9) ITC denial quashed
Case-Laws
GST
Where the taxpayer had voluntarily intimated short payment and its willingness to discharge tax much before any enforcement action, the essential preconditions of fraud, wilful misstatement, or suppression were not made out, rendering invocation of s.74 GST impermissible; consequently, denial of ITC by applying s.39(9) could not be sustained, and t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =