2025 (5) TMI 1274 - SCH - GST

Applicability of penalties under Section 74 of the CGST Act 2017 - petitioner s failure to pay GST and file returns within the stipulated time - suppression of facts or not - contravention of the provisions of Section 37 of the CGST Act - it was held by High Court that Section 74 can be invoked for non-payment of tax if there is evidence of fraud wilful misstatement or suppression of facts. Non-filing of monthly returns and non-payment of GST can constitute suppression of facts if it is wilful and intended to evade tax. The statutory requirement to file monthly returns and pay GST is independent of the annual return deadline and non-compliance can attract penalties. HELD THAT - There are no good reason to interfere with the impugned order passed by the High Court of Andhra Pradesh at Amaravati. SLP dismissed.

Summary

The Supreme Court, through Hon'ble Justices J. B. Pardiwala and R. Mahadevan, granted the exemption application. After hearing Senior Counsel for the petitioner and reviewing the record, the Court found "no good reason to interfere with the impugned order passed by the High Court of Andhra Pradesh at Amaravati." Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of.