https://www.taxtmi.com/caselaws?id=795390 Section 74 UPGST proceedings concerning alleged forged input tax credit were described as having been quashed by the HC because the taxpayer established actual movement of goods and tax payment. The text states that no finding of fraud, wilful misstatement, or suppression to evade tax had been recorded, undermining the basis for invoking section 74. It further records that the Supreme Court dismissed the special leave petition after condoning delay. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795390 Section 74 UPGST proceedings concerning alleged forged input tax credit were described as having been quashed by the HC because the taxpayer established actual movement of goods and tax payment. The text states that no finding of fraud, wilful misstatement, or suppression to evade tax had been recorded, undermining the basis for invoking section 74. It further records that the Supreme Court dismissed the special leave petition after condoning delay. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795390