https://www.taxtmi.com/manuals?id=4736 Suppression under CGST consists of non declaration of information required in statutory returns or failure to furnish information when writtenly requested by the proper officer. Liability demands a willful element: mere omission or inadvertence is insufficient; there must be deliberate conduct to evade payment. Intent to evade means conscious avoidance of a levy. Prior departmental knowledge of the facts, acceptance of disclosures, or nondisclosure of facts not legally required to be disclosed negates suppression. en-us Wed, 04 Sep 2024 14:40:00 +0530 Tue, 10 Jun 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4736 Suppression under CGST consists of non declaration of information required in statutory returns or failure to furnish information when writtenly requested by the proper officer. Liability demands a willful element: mere omission or inadvertence is insufficient; there must be deliberate conduct to evade payment. Intent to evade means conscious avoidance of a levy. Prior departmental knowledge of the facts, acceptance of disclosures, or nondisclosure of facts not legally required to be disclosed negates suppression. Manuals GST Wed, 04 Sep 2024 14:40:00 +0530 https://www.taxtmi.com/manuals?id=4736