Sriba Nirman Company Vs Commissioner (Appeals)
Date: January 28, 2025
Subject Matter
Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts
Summary
The case involves a partnership firm that acted as a works contractor and raised invoices totaling approximately Rs. 20.92 crores, inclusive of GST. Despite receiving payments, the firm failed to remit GST due to insufficient funds, which led to non-…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri V. Raghu Ram, learned Senior Counsel representing Sri Anil Bezawada, learned counsel appearing for the petitioner, Smt. Santi Chandra, learned Standing Counsel appearing for respondents 1 to 3 and learned Government Pleader for Commercial Tax appearing for the 4 th respondent. 2. The facts in the present case, as stated by the…