https://www.taxtmi.com/caselaws?id=790436 Section 74 of the CGST Act may be invoked for non-payment of GST only where the default is accompanied by fraud, wilful misstatement or suppression of facts. The text notes that non-filing of monthly returns and failure to pay GST can amount to suppression if the conduct is wilful and intended to evade tax, while the obligation to file monthly returns and pay tax operates independently of the annual return deadline. It also records that a curative petition was dismissed because no case for review within the parameters of Rupa Ashok Hurra was made out, and any pending interlocutory application stood disposed of. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790436 Section 74 of the CGST Act may be invoked for non-payment of GST only where the default is accompanied by fraud, wilful misstatement or suppression of facts. The text notes that non-filing of monthly returns and failure to pay GST can amount to suppression if the conduct is wilful and intended to evade tax, while the obligation to file monthly returns and pay tax operates independently of the annual return deadline. It also records that a curative petition was dismissed because no case for review within the parameters of Rupa Ashok Hurra was made out, and any pending interlocutory application stood disposed of. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790436