AP HC Upholds Penalty for Willful Suppression/non-filing of GST Returns

Sriba Nirman Company Vs Commissioner (Appeals) (Andhra Pradesh High Court)

In Sriba Nirman Company vs. Commissioner (Appeals), the Andhra Pradesh High Court addressed the invocation of Section 74 of the CGST Act regarding non-filing of returns and non-payment of taxes by the petitioner. The petitioner argued that penalties were unjust as they had not committed fraud or willfully suppressed facts. The case delved into the interpretation of Section 74, which mandates proof of fraud, willful misstatement, or suppression of facts to evade tax for penalties to apply.

The

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