Goods & Service Tax (GST) 11 November 2026
GSTAT Chandigarh Upholds Penalty on Undeclared Rental Income
The Chandigarh GST authority (GSTAT) upheld a penalty under Section 74 of the GST Act for a taxpayer who failed to disclose rental income. The tribunal rejected the taxpayer’s defenses concerning freight charges and input tax credit mismatches, and remanded the ITC issues for further examination, reinforcing strict compliance expectations.
GSTAT Chandigarh upholds penalty for undisclosed rental income.
- Taxpayer omitted rental earnings, triggering a Section 74 penalty.
- Claims of freight charge errors and ITC discrepancies were rejected.
- Input tax credit matters sent back for additional review.
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