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MESSAGE BOARD

   

Draconian definition of ' Suppression' in GST law


Insertion of meaning of suppression-The other side of coin

The article is very well expressed but I wish to point that an alternative interpretation is also possible for the meaning of suppression. It is practically observed that extended period of limitation is being invoked in every case by alleging that there was suppression of facts and the assessee never disclosed the facts suo motto. However, it is contended by assessees that every information is not required to be furnished and the information not required to be disclosed under Law cannot be considered as suppression. This contention is incorporated in the GST Law wherein suppression means not giving information required to be furnished under Law. It may be appreciated that in GST regime the revenue authorities will not allege suppression of facts in every case unless and until the information was required to be disclosed under provisions of law.

Therefore, a positive interpretation is also possible which may be called as the other side of the coin.

REGARDS,

CA PRADEEP JAIN

Pradeep Jain Jain 23/05/2017

 

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