Sec 74 GST action against traders unjustified if goods movement proven by assessee: HC

Prayagraj: Expressing concern over harassment of dealers in the garb of the GST Act, Allahabad high court has ruled that when the actual movement of goods has been proved by the assessee and the same remains unrebutted by the authority, proceedings under Section 74 of Goods and Service Tax Act are unjustified.Allowing a writ tax filed by M/S Safecon Lifescience Private Limited, Justice Piyush Agra…