https://www.taxtmi.com/caselaws?id=778430 HC held that proceedings under section 74 UPGST against the petitioner were unjustified and quashed the impugned assessment and appellate orders. The petitioner established actual movement of goods and payment of tax, and no findings of fraud, wilful misstatement or suppression to evade tax were recorded. Applying analogous precedent, the court found mere incorrect statements, absent intent, do not amount to wilful suppression. The SCN and subsequent orders were set aside and the petition was allowed. en-us Tue, 09 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778430 HC held that proceedings under section 74 UPGST against the petitioner were unjustified and quashed the impugned assessment and appellate orders. The petitioner established actual movement of goods and payment of tax, and no findings of fraud, wilful misstatement or suppression to evade tax were recorded. Applying analogous precedent, the court found mere incorrect statements, absent intent, do not amount to wilful suppression. The SCN and subsequent orders were set aside and the petition was allowed. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778430