Non-Filing Of GST By Supplier Can't Be The Reason For Reopening Assessment After 4 Years: ITAT

In a recent case, ITAT upheld the reopening of assessment against a GST non-filer supplier. The tribunal dismissed the supplier's contention that reopening was invalid due to lack of "tangible material" for forming a belief. ITAT ruled that non-disclosure of income and tax evasion suspicions justified reopening under Income Tax Act Section 147. The decision underscores the authority's discretion in reopening cases involving tax non-compliance, even without explicit findings on evasion. This case highlights the intersection of GST compliance and income tax assessments, impacting suppliers neglecting GST filings.