Supreme Court Confirms Penalty on Non-Filing of GST Returns and Payment [Read Judgement]

The Andhra HC held that the failure to file monthly returns and remit taxes, despite receiving payments, amounted to wilful suppression. It confirmed the imposition of penalty under Section 74(1) and associated penalties under Sections 122 and 125, rejecting the petitioner’s claim of bona fide default
Supreme Court - Supreme Court Confirms Penalty - Penalty - taxscan

The Supreme Court dismissed the SLP filed by a construction company confirming the ruling of Andhra High Court upholding the penalty imposed for non-filing and non-payment of Goods and Services Tax Returns ( GSTR ). It confirmed the Andhra Pradesh High Court’s ruling confirming the penalty imposed by the department. Justice J.B. Pardiwala and Justice…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader