https://www.taxtmi.com/highlights?id=63613 Review of order - Levy of penalty - grounds for review are that the imposition of penalty by the authorities is not automatic and the same can be imposed only when there is a fraud or willful intention to defraud the revenue - The order under review would clearly indicate that intentional and willful non-disclosure of crucial facts can be inferred from the self-declaration made in the web-portal - there are no grounds to interfere with the order impugned in the review - HC en-us Sat, 21 May 2022 09:41:04 +0530 Sat, 21 May 2022 09:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63613 Review of order - Levy of penalty - grounds for review are that the imposition of penalty by the authorities is not automatic and the same can be imposed only when there is a fraud or willful intention to defraud the revenue - The order under review would clearly indicate that intentional and willful non-disclosure of crucial facts can be inferred from the self-declaration made in the web-portal - there are no grounds to interfere with the order impugned in the review - HC Highlights GST Sat, 21 May 2022 09:41:04 +0530 https://www.taxtmi.com/highlights?id=63613