<h1>Section 74 GST notice invalid where actual goods movement proved, no fraud, and authorities failed to disclose material</h1> A high court allowed a writ by a taxpayer, holding that proceedings under section 74 of the GST Act are unjustified where the actual movement of goods is proved and not rebutted by the revenue; section 74 applies only to fraud, wilful misstatement or suppression of facts. The court noted a government circular limiting use of section 74 to cases of fraud or evasion. The taxpayer had invoices, e-way bills, transport documents and banking records and the supplier's returns showed tax deposited, but authorities issued a section 74 notice after the supplier's registration was cancelled, rejected replies and appeals, and failed to disclose material relied upon.