Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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