https://www.taxtmi.com/article/detailed?id=13482 The document examines whether non-payment of GST and failure to file returns amount to suppression of facts warranting enhanced penalties. It distinguishes routine non-payment addressed by general recovery provisions from situations requiring proof of deliberate concealment, construing "suppression of facts" to include wilful non-declaration intended to evade tax, thereby importing a mens rea requirement for invoking the enhanced penal provisions. en-us Wed, 05 Feb 2025 19:59:07 +0530 Wed, 05 Feb 2025 19:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13482 The document examines whether non-payment of GST and failure to file returns amount to suppression of facts warranting enhanced penalties. It distinguishes routine non-payment addressed by general recovery provisions from situations requiring proof of deliberate concealment, construing "suppression of facts" to include wilful non-declaration intended to evade tax, thereby importing a mens rea requirement for invoking the enhanced penal provisions. Articles Goods and Services Tax - GST Wed, 05 Feb 2025 19:59:07 +0530 https://www.taxtmi.com/article/detailed?id=13482