SC Upholds GST Penalty for Wilful Non-Filing of Monthly Returns

Sriba Nirman Company Vs Commissioner (Appeals) (Supreme Court of India) The Supreme Court dismissed the Special Leave Petition and declined to interfere with the judgment of the Andhra Pradesh High Court, thereby affirming the levy of penalty under Section 74 of the CGST Act, 2017. The dispute arose from non-filing of monthly GST returns and non-payment of GST for the period July 2017 to March 2018 by a registered works contractor, despite issuance of invoices and receipt of partial payments from its principal contractor. Although the entire tax liability was eventually paid between July and S...