Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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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 proof of intentional evasion through fraud, wilful misstatement, or deliberate suppression - mere non-payment is insufficient. Here, petitioner's conduct demonstrated wilful suppression as defined in Explanation-2, warranting penalties. Court rejected argument that Section 74 notice was invalid because tax was paid before notice issuance, noting interest under Section 50 remained unpaid. Additional consequential penalties were upheld.
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 proof of intentional evasion through fraud, wilful misstatement, or deliberate suppression - mere non-payment is insufficient. Here, petitioner's conduct demonstrated wilful suppression as defined in Explanation-2, warranting penalties. Court rejected argument that Section 74 notice was invalid because tax was paid before notice issuance, noting interest under Section 50 remained unpaid. Additional consequential penalties were upheld.
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