GST regime brought for ease of business, but officers act against it: Allahabad HC
GST
Dated:- 17-9-2025
PTI
Prayagraj (UP), Sep 17 (PTI) The Allahabad High Court has observed that the GST regime was brought by the Centre for ease of doing business in the country but revenue officers are bent upon acting against its very intent.
Allowing a writ tax petition filed by Safecon Lifescience Private Limited, Justice Piyush Agrawal held that when the actual movement of goods has been proved by an assessee and the same remains unrebutted by the authority concerned, proceedings under section 74 of the Goods and Services (GST) Act, 2017 are unjustified.
Proceedings under the said provision can be initiated if an assessee has not paid or
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-way bills and transport bills were generated.
It was submitted that all transactions were through banking channels and tax returns were filed by the other company, declaring the transactions.
However, the petitioner was issued a notice under section 74 of the GST Act for wrongfully availing input-tax credit on the ground that the registration of the other firm was cancelled. A detailed reply was filed by the petitioner and it was rejected. The appeal filed by the petitioner was also rejected.
The petitioner pleaded that the GSTR-3B of the supplier reflected that it had deposited the tax on the transaction with the petitioner. It was pleaded that all material supporting the transaction was also produced before the authorities concerned a
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