https://www.taxtmi.com/caselaws?id=432690 The HC dismissed a writ petition challenging GST penalties for non-compliance with CGST, TGST, and IGST Acts. The petitioner failed to maintain proper records including supplier details, customer particulars, and production accounts. The court distinguished between suppression under Section 74 and non-payment under Section 73, ruling this case fell under Section 73 since the petitioner had time until 31.03.2021 to reconcile accounts. The court found Section 126 relief unavailable as penalties were expressed as both fixed amounts and percentages, and the violations didn't qualify as easily rectifiable documentation errors. en-us Mon, 02 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432690 The HC dismissed a writ petition challenging GST penalties for non-compliance with CGST, TGST, and IGST Acts. The petitioner failed to maintain proper records including supplier details, customer particulars, and production accounts. The court distinguished between suppression under Section 74 and non-payment under Section 73, ruling this case fell under Section 73 since the petitioner had time until 31.03.2021 to reconcile accounts. The court found Section 126 relief unavailable as penalties were expressed as both fixed amounts and percentages, and the violations didn't qualify as easily rectifiable documentation errors. Case-Laws GST Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432690