Charitable Trust's Marriage Hall Must Pay GST and Penalties After Deliberately Masking Fees as Donations Under Section 74

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....HC dismissed petition of charitable trust operating marriage hall challenging GST liability. Trust failed to register under GST Act from July 2017 to January 2020, attempting to evade tax by issuing receipts as donations. Post-inspection registration and tax payment were not voluntary but to avoid penalties. Court upheld that trust's conduct constituted suppression and fraud under Section 74 of GST Act. Both Original Authority and Appellate Authority correctly applied law, finding deliberate tax evasion through non-registration and mischaracterization of payments. Trust liable for unpaid taxes and penalties, with no grounds for judicial interference.....