Voluntary GST Deposit After Audit Not Enough to Escape Section 74 Action: Patna HC

The petitioner, Manju Devi Agarwal, filed returns in Form GSTR-1 and Form GSTR-3B for the financial years 2017-18 to 2022-23. During audit and scrutiny proceedings conducted by the GST department, discrepancies were allegedly detected regarding short payment of tax, excess availment of Input Tax Credit (ITC), and non-payment of GST on certain receipts reflected in Form 26AS and the profit and loss…