S. 74 of CGST Act invokable if assessee fails to Report Actual Sales to Evade Tax: Kerala HC

The Kerala High Court ruled that Section 74 of the CGST Act can be invoked if an assessee fails to report actual sales to evade tax. The court emphasized that deliberate suppression of sales to avoid tax liabilities constitutes a serious offense under the CGST Act. The ruling clarified that tax authorities have the right to initiate proceedings under Section 74 when there is evidence of intentional tax evasion. This decision reinforces the importance of accurate reporting and compliance with GST regulations to prevent tax evasion and ensure fair tax administration.