GSTAT State Bench Cuttack: Mere delay in filing returns without fraud ori to evade tax does not justify invocation of Section 74 of CGST Act
GSTAT State Bench Cuttack has held that mere failure to file monthly returns within the prescribed time, without evidence of fraud, wilful misstatement or suppression of facts with intent to evade tax, cannot sustain proceedings under Section 74 of the CGST Act.