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    <title>2025 (1) TMI 1429 - MADRAS HIGH COURT</title>
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    <description>HC dismissed the petition and upheld liability of the charitable trust operating a marriage hall to pay GST for July 2017-January 2020. The Court found the trust failed to register under the GST Act and only remitted tax after inspection to avoid penal consequences, characterising the conduct as suppression and evasion attracting Section 74 penalties. The original and appellate authorities&#039; findings and orders were affirmed, and the trust was held liable for tax and applicable penalties.</description>
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      <description>HC dismissed the petition and upheld liability of the charitable trust operating a marriage hall to pay GST for July 2017-January 2020. The Court found the trust failed to register under the GST Act and only remitted tax after inspection to avoid penal consequences, characterising the conduct as suppression and evasion attracting Section 74 penalties. The original and appellate authorities&#039; findings and orders were affirmed, and the trust was held liable for tax and applicable penalties.</description>
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