Suppression

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....made thereunder, or * failure to furnish any information on being asked for, in writing, by the proper officer. [Define in explanation 2 to section 74A of CGST Act, 2017 ] Important Cases Laws * Suppression should be wilful -  "...................................However, once the Department accepted the price list, acted upon it and the goods were cleared with the knowledge of the Depa....

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....d `intent'. In other words the assessee must deliberately avoid payment of duty which is payable in accordance with law." [Tamil Nadu Housing Board Versus Collector of Central Excise, Madras - 1994 (9) TMI 69 - SC ] * Mere inaction or failure is not Suppression of facts -  " Something positive other than mere inaction or failure on the part of the manufacturer or p....

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....lose full information with the intent to evade payment of duty.  When the facts are known to both the parties, omission by one party to do what he might have done would not render it suppression." [M/S Continental Foundation Joint Venture Sholding, Nathpa HP Versus Commissioner of Central Excise, Chandigarh-I - 2007 (8) TMI 11 - SC] * No suppression if department aware of facts - ....