Karnataka High Court: Short Payment of GST Due to PWD Non-Remittance Not Suppression; Section 74 Notice Reclassified Under Section 73
In a significant ruling, the Karnataka High Court clarified that short payment of GST by a government contractor, due to non-receipt of the GST component from the Public Works Department (PWD), cannot be construed as suppression of facts or fraudulent intent. The Court held that …