The Tribunal held that violation of non-filing of the returns under the existing law has not been saved under the present regime of GST.
The Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that no penalty is imposable in the absence of intent to evade tax. The Tribunal held that violation of non-filing of the returns under the existing law has not been saved under the present regime of GST. M/s Vinayak Industries, the…
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