Mere non-filing of returns or non-payment of tax doesn’t automatically justify invoking Section 74. Andhra Pradesh High Court judgment in the case of M/s Sriba Nirman Company vs. Commissioner (Appeals), Guntur & Others [W.P. No. 25826 of 2023, dated 29.01.2025] has held that non-filing of GSTR-3B and non-payment of GST, if wilful, constitutes “suppression…
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