Proceedings under section 74(1) quashed where seller's registration restored and no evidence of fraud, tax evasion or suppression

Proceedings under section 74(1) quashed where seller's registration restored and no evidence of fraud, tax evasion or suppression
Case-Laws
GST
The HC quashed proceedings initiated under section 74(1) of the Act against the petitioner, finding no sustainable basis for fraud or tax-evasion allegations. The court held that restoration of the selling dealer's registration negated any presumption that transactions were with an unregistered dealer; documentary evidence established physical m

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