https://www.taxtmi.com/article/detailed?id=13585 A preventive unit inspected a charitable trust running a marriage hall and the Department assessed receipts for July 2017-January 2020 as taxable supplies. The trust registered belatedly and paid part of the GST on a cum-tax basis; authorities issued a show cause notice and levied additional tax, interest and penalties alleging non-registration, suppression and evasion. The trust contested cum-tax valuation, penalties and invocation of Section 74; the High Court found deliberate evasion by treating receipts as donations, upheld the assessment, interest and penalties and dismissed the petition. en-us Tue, 18 Feb 2025 08:15:36 +0530 Tue, 18 Feb 2025 08:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13585 A preventive unit inspected a charitable trust running a marriage hall and the Department assessed receipts for July 2017-January 2020 as taxable supplies. The trust registered belatedly and paid part of the GST on a cum-tax basis; authorities issued a show cause notice and levied additional tax, interest and penalties alleging non-registration, suppression and evasion. The trust contested cum-tax valuation, penalties and invocation of Section 74; the High Court found deliberate evasion by treating receipts as donations, upheld the assessment, interest and penalties and dismissed the petition. Articles Goods and Services Tax - GST Tue, 18 Feb 2025 08:15:36 +0530 https://www.taxtmi.com/article/detailed?id=13585