https://www.taxtmi.com/caselaws?id=765453 The AP HC dismissed a petition challenging penalties under Section 74 of CGST Act, 2017. The petitioner failed to file monthly GST returns and pay taxes, claiming inability due to non-payment by client. The court held that Section 74 penalties apply for fraud, wilful misstatement, or suppression of facts requiring mens rea. Non-filing of monthly returns constitutes suppression of facts when wilful. The appellate authority found wilful suppression as the petitioner received payments from client but failed to remit taxes. The court rejected the petitioner's defense and upheld penalties, ruling that non-compliance with monthly return obligations attracts penalties regardless of annual return deadlines. en-us Wed, 29 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765453 The AP HC dismissed a petition challenging penalties under Section 74 of CGST Act, 2017. The petitioner failed to file monthly GST returns and pay taxes, claiming inability due to non-payment by client. The court held that Section 74 penalties apply for fraud, wilful misstatement, or suppression of facts requiring mens rea. Non-filing of monthly returns constitutes suppression of facts when wilful. The appellate authority found wilful suppression as the petitioner received payments from client but failed to remit taxes. The court rejected the petitioner's defense and upheld penalties, ruling that non-compliance with monthly return obligations attracts penalties regardless of annual return deadlines. Case-Laws GST Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765453