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2024 (10) TMI 787

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..... s, the actual physical movement of goods and genuineness of transportation as well as transaction cannot be established and in such circumstances, further no proof of filing of GSTR 2 A has been brought on record, the proceeding has rightly been initiated against the petitioner.' - HELD THAT:- This Special Leave Petition is disposed off by reserving liberty to the petitioner herein to file a r .....

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..... cuments which were filed and on record before the High Court and also by bringing on record additional documents. Till such time, the review petition is not disposed of by the High Court, the impugned judgment shall not be cited as a precedent. 2. In the event, the petitioner is unsuccessful in the review petition, then liberty is also reserved to the petitioner herein to approach this Court. 3. P .....

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