Once Actual Movement Of Goods Proved By Assessee Remains Unrebutted, Proceedings U/S 74 GST Act Unjustified: Allahabad High Court

The present case involves M/s Safecon Lifescience Private Limited, engaged in wholesale trading and manufacturing of pharmaceutical products, challenging the orders passed by the Additional Commissioner, Grade-2 (Appeal) – II State Tax, Agra, and Deputy Commissioner, Commercial Tax, Agra. The petitioner sought quashing of the orders dated 20th December 2022 and 12th January 2022, which rejected the petitioner’s claim for Input Tax Credit (ITC) on medicines purchased from M/s Unimax…