{"id":70865,"date":"2025-01-31T07:54:26","date_gmt":"2025-01-31T02:24:26","guid":{"rendered":""},"modified":"2025-01-31T07:54:26","modified_gmt":"2025-01-31T02:24:26","slug":"penalties-under-section-74-cgst-act-upheld-for-wilful-suppression-through-non-filing-returns-despite-receiving-client-payments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70865","title":{"rendered":"Penalties Under Section 74 CGST Act Upheld For Wilful Suppression Through Non-Filing Returns Despite Receiving Client Payments"},"content":{"rendered":"<p>Penalties Under Section 74 CGST Act Upheld For Wilful Suppression Through Non-Filing Returns Despite Receiving Client Payments<br \/>Case-Laws<br \/>GST<br \/>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&#39;s claim that non-payment resulted from client&#39;s default, evidence showed partial payments were received from the client. Court held that Section 74 penalties require p<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85367\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalties Under Section 74 CGST Act Upheld For Wilful Suppression Through Non-Filing Returns Despite Receiving Client PaymentsCase-LawsGSTHC affirmed penalties under Section 74 of CGST Act against petitioner for wilful suppression of facts through non-fil<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70865","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70865"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70865\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}