https://www.taxtmi.com/caselaws?id=800678 Tax and penalty demands under Section 74 based on an allegation that a registered firm is bogus or non-existent require proof of tax evasion. A valid GSTIN, identifiable business premises, and filing of GSTR-1 and GSTR-3B for the relevant period supported the firm's registered taxable status. The absence of goods at the premises during verification, without evidence that the firm was non-existent or had evaded tax, did not substantiate the allegation. The tax and penalty demand was therefore unsustainable. en-us Tue, 06 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800678 Tax and penalty demands under Section 74 based on an allegation that a registered firm is bogus or non-existent require proof of tax evasion. A valid GSTIN, identifiable business premises, and filing of GSTR-1 and GSTR-3B for the relevant period supported the firm's registered taxable status. The absence of goods at the premises during verification, without evidence that the firm was non-existent or had evaded tax, did not substantiate the allegation. The tax and penalty demand was therefore unsustainable. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800678