2025-VIL-1182-ALH
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SGST High Court Cases

GST - Proceeding under Section 74 of the CGST Act, 2017 alleging purchases from bogus and non-existent suppliers – Restoration of registration of supplier – Respondents issued order imposing tax and penalty – HELD – The proceedings have been initiated on the basis of the information being received that the supplier firm is not existing as its registration has been cancelled. However, the record further shows that the registration of the selling dealer was restored - Once the registration of the selling dealer has been restored no action can be taken against the petitioner by holding that the purchases have been made from unregistered dealer - the petitioner has brought on record the documentary evidence about the actual physical movement of the goods and payments made through banking channel, moreover, accounts book, ledger book having entries of the same were produced in which no discrepancy was pointed out by any of the authorities – The proceedings under section 74 can only be invoked when there is a fraud, wilfull mis-statement or suppression of fact to evade tax on the part of the taxpayer. Once the authorities have failed to record any finding of fact that there is a fraud or mis-statement or suppression of fact with a view to evade payment of tax, the proceedings under section 74 of the Act cannot be justified – Once the registration of the selling dealer has been restored no adverse view could have been drawn against the petitioner – The impugned order is set aside and the petition is allowed
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