Demand confirmed due to non-payment of tax without any reasonable cause

Kaveri Warehousing Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that non-payment of tax merely on the basis of bald statement of financial constraint without proving the same is not reasonable cause within the meaning of section 80 of the Finance Act. Accordingly, demand confirmed. Facts- The appellants are engaged in Storage and Warehousing Services and Goods Transport Operator Services. Based on investigations by officers of DGCEI, Chennai, it was noticed that the appellant had a centralized registration at Chennai for their various branches situ...