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TMI BlogSuppressionX X X X Extracts X X X X X X X X Extracts X X X X ..... eunder, or * failure to furnish any information on being asked for, in writing, by the proper officer. [ Define in explanation 2 to section 74A of CGST Act, 2017 ] Important Cases Laws * Suppression should be wilful - As per para 4 "Since the appellant did not dispute that the method of calculation of the duty by the Department was correct, the submission of the learned counsel on lack o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade payment of duty then it is not mere failure to pay duty. It must be something more. That is, the assessee must be aware that the duty was leviable and it must deliberately avoid paying it. The word `evade' in the context means defeating the provision of law of paying duty. It is made more stringent by use of the word `intent'. In other words the assessee must deliberately avoid payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Versus Chemphar Drugs & Liniments - 1989 (2) TMI 116 - SC ] * Mere Omission to give correct information is not constitute suppression - As per para 10 "Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full information with the intent to evade payment of duty. When the facts are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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