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<h1>Decoding GST Suppression: Willful Non-Disclosure of Facts Signals Intentional Tax Evasion Under CGST Act Section 122</h1> A GST Ready Reckoner defining 'suppression' under the CGST Act, 2017 as non-declaration of required facts or failure to provide information when requested. Key legal principles include: suppression must be willful, involve intent to evade duty, and go beyond mere inaction. Mere omissions or known facts do not constitute suppression. Deliberate withholding of information with the purpose of avoiding duty payment is the critical determinant.