GST – Allahabad High Court: Issue of ITC availment when the supplier is found to be non-existent - Held that petitioner has 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, thus the proceedings have rightly been initiated against the petitioner under section 74 of the GST Act – Writ petition dismissed [Order attached]

01-Dec-2023 06:33:54