Safecon Lifescience Private Limited Vs Additional Commissioner Grade 2 And Another (Allahabad High Court)
Date: September 8, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Subject Matter
Proceedings u/s. 74 of CGST Act cannot be invoked without fraud or willful mis-statement to evade payment of tax
Summary
Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act [CGST Act] is not tenable in law since no findings is recorded which shows that there is fraud or willful mis-statement or suppression…