2024 (2) TMI 1416 - SCH - GST

Rejection of appeal of the petitioner - Correctness of proceedings u/s 74 of the GST Act - petitioner failed to discharge its onus to prove and establish beyond doubt the actual transaction as well as the genuineness of the transactions - it was held by High Court that 'From the perusal of the record shows that 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.' HELD THAT - There are no reason to interfere in the matter - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition after hearing the petitioner's counsel, Mr. V K Shukla. No interference was made in the matter, and any pending applications were disposed of. The respondent did not appear.