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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Allegation of suppression of sales - failure to maintain records ...


High Court Dismisses Appeal on Sales Suppression and Record-Keeping Violations Under CGST, TGST, and IGST Acts.

January 11, 2023

Case Laws     GST     HC

Allegation of suppression of sales - failure to maintain records - Non-compliance with three statutes - the CGST, TGST, IGST Acts - All the three points on which the order of Original Authority is predicated do not call for interference even if the grounds urged/raised by the writ petitioner before the second respondent-Appellate Authority are considered on merits - Petition dismissed. - HC

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