Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression

Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppressionCase-LawsGSTHC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGS

Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression
Case-Laws
GST
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle

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