GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

The Madras High Court ruled that GST registration and subsequent payment of tax following an inspection were not voluntary conduct, as the assessee was compelled to comply with tax obligations. The Court directed the assessee to pay the outstanding tax due, noting that such actions were not voluntary and should be in line with the tax law. This ruling reinforced the concept that taxpayers must fulfill their duties, even if prompted by external inspection.