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

The Bench of Justice K. Kumaresh Babu observed that “there is a deliberate attempt to evade payment of tax by not registering himself under the Act and also issuing receipts as donation to the Trust. Only after the inspection they have agreed to pay the tax by registering themselves. This conduct cannot be said to be a voluntary conduct.” In this case, the assessee/petitioner is the charitable tru…