{"id":73216,"date":"2025-09-16T09:02:41","date_gmt":"2025-09-16T03:32:41","guid":{"rendered":""},"modified":"2025-09-16T09:02:41","modified_gmt":"2025-09-16T03:32:41","slug":"petition-allowed-s-74-upgst-notice-quashed-where-taxpayer-proved-actual-goods-movement-tax-paid-and-no-wilful-suppression","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73216","title":{"rendered":"Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression"},"content":{"rendered":"<p>Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92565\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73216","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73216"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73216\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}