Adjudicating Authority Must Record Prima Facie Satisfaction on Assessee's Wrongful Input Tax Credit Claim Under Section 74 of GST Act: Allahabad High Court

In a significant ruling, the Allahabad High Court emphasized the necessity for the adjudicating authority to establish prima facie satisfaction before initiating proceedings under Section 74 of the Goods and Service Tax Act, 2017. This decision stems from the case of HCL Infotech Ltd. v. Commissioner, Commercial Tax And Another [WRIT TAX No. - 1396 of 2024]. Background of the Case The petitioner, HCL Infotech, originally registered under the Service…