GST Act Proceedings Upheld: Petitioner Fails to Prove Transaction Validity, Goods Movement, and Transaction Genuineness.

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....Correctness of proceedings u/s 74 of the GST Act - The petitioner failed to discharge its onus to prove and establish beyond doubt the actual transaction, actual physical movement of goods as well as the genuineness of the transactions and as such, the proceedings have rightly been initiated against the petitioner under section 74 of the GST Act. - HC....