2026-VIL-266-GSTAT-CTT
  1. Home
  2. 2026-VIL-266-GSTAT-CTT

SGST Tribunal

GST – Filing of return and payment of tax after enforcement action, Invocation of Section 74 for delayed filing of returns - Determination of tax by reason of fraud, wilful misstatement or suppression of facts – Appellant-Department contended that filing returns and paying tax only after enforcement action establishes suppression and intent to evade - Whether Section 74 can be invoked on the ground of delayed filing of returns and payment of tax after inspection - HELD - Section 74 can be invoked only where tax is not paid by reason of fraud, wilful misstatement or suppression of facts with intent to evade tax, and these ingredients must be brought on record. Under Explanation 2, suppression means non-declaration of facts or information required to be declared in the return, statement, report or document furnished, so a case of suppression arises only after the filing of returns and only if material information is not declared - The turnover and liability declared in the returns were accepted, which negates mis-statement and suppression. The statutory scheme of Section 39, notice under Section 46 and best judgement assessment was not followed, and inspection was preferred instead. The deposit of the estimated cash liability before the inspection and the payment of interest before commencement of proceedings indicate compliant conduct, subject to verification of payment records - Mere failure to file monthly returns in time, without evidence of the statutory ingredients, cannot sustain invocation of Section 74 - The order of the FAA is upheld to the extent it holds that Section 74 is not legally invocable against the Respondent - The matter is remanded to the original adjudicating authority for determination of liability, if any, under Section 73, subject to the statutory limit - The appeal is disposed of
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

57th GST Council Decisions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?