Case Law Details
Case Name : Sriba Nirman Company Vs Commissioner (Appeals) (Supreme Court of India)
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Supreme Court of India
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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 20
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