DGGI Department of GST has conducted search procedure on one of my client, under sub section (2) of section 67 of the act,
Client has not paid GST for 7 months, but collected gst on sales.
now after search procedure , my client has paid all gst dues with late fees.
now DGGI has oraly instructed us to pay panelty u/s 74(5) as party has made suppression , fraud intention, but my view is client has not did any fraud, and he is fall under section 73 to pay panelty. please suggest....
CAclubindia
