https://www.taxtmi.com/caselaws?id=777564 HC set aside the impugned orders and remanded the matter for fresh consideration. The court held that proceedings under s.74 can only be invoked upon evidence of fraud, willful misstatement or suppression to evade tax, which was not found here. Records showed transactions and GSTR filings by the selling dealer and subsequent cancellation of its registration; no finding of dishonest conduct was recorded. State authorities should have verified GST portal records (GSTR-2A/GSTR-3B) before initiating s.74 action. Petition allowed by way of remand for reconsideration. en-us Fri, 29 Aug 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777564 HC set aside the impugned orders and remanded the matter for fresh consideration. The court held that proceedings under s.74 can only be invoked upon evidence of fraud, willful misstatement or suppression to evade tax, which was not found here. Records showed transactions and GSTR filings by the selling dealer and subsequent cancellation of its registration; no finding of dishonest conduct was recorded. State authorities should have verified GST portal records (GSTR-2A/GSTR-3B) before initiating s.74 action. Petition allowed by way of remand for reconsideration. Case-Laws GST Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777564