{"id":74414,"date":"2025-11-19T08:52:41","date_gmt":"2025-11-19T03:22:41","guid":{"rendered":""},"modified":"2025-11-19T08:52:41","modified_gmt":"2025-11-19T03:22:41","slug":"proceedings-under-section-74-1-quashed-where-seller-39-s-registration-restored-and-no-evidence-of-fraud-tax-evasion-or-suppression","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74414","title":{"rendered":"Proceedings under section 74(1) quashed where seller&#39;s registration restored and no evidence of fraud, tax evasion or suppression"},"content":{"rendered":"<p>Proceedings under section 74(1) quashed where seller&#39;s registration restored and no evidence of fraud, tax evasion or suppression<br \/>Case-Laws<br \/>GST<br \/>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&#39;s registration negated any presumption that transactions were with an unregistered dealer; documentary evidence established physical m<\/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=94318\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proceedings under section 74(1) quashed where seller&#8217;s registration restored and no evidence of fraud, tax evasion or suppressionCase-LawsGSTThe HC quashed proceedings initiated under section 74(1) of the Act against the petitioner, finding no sustainable<\/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-74414","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74414","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=74414"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74414\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}