https://www.taxtmi.com/caselaws?id=781715 HC quashed proceedings initiated under s.74(1) of the Act against the taxpayer. Court found that the selling dealer's registration had been restored, documentary evidence proved physical movement of goods, payments were made through banking channels, and accounting records showed no discrepancy. The 13.12.2023 circular authorizes s.74(1) action only for fraud, misstatement or suppression to evade tax, none of which was established. In absence of adverse material, the HC held the initiation and impugned orders unsustainable and allowed the petitions. en-us Mon, 17 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781715 HC quashed proceedings initiated under s.74(1) of the Act against the taxpayer. Court found that the selling dealer's registration had been restored, documentary evidence proved physical movement of goods, payments were made through banking channels, and accounting records showed no discrepancy. The 13.12.2023 circular authorizes s.74(1) action only for fraud, misstatement or suppression to evade tax, none of which was established. In absence of adverse material, the HC held the initiation and impugned orders unsustainable and allowed the petitions. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781715