GST registration and payment of tax after inspection not voluntary conduct by assessee

Annai Angammal Arakkattalai (Pre Mahal) Vs Joint Commissioner or GST (Appeals) (Madras High Court) Madras High Court held that obtaining GST registration and payment of tax after inspection cannot be said to be voluntary conduct of the assessee. The same amounts to deliberate attempt to evade payment of tax by non-registration and hence provisions of section 74 of the CGST Act rightly invoked. Facts- The petitioner is the charitable trust having registered office at Karur. Under the said trust petitioner runs a marriage hall under the name and style of M/s.Prem Mahal at Kovai Road. The petitio...