GST
HC dismissed writ petition against penalty order since petitioner failed to prove actual physical movement of goods: –
Where assessee availed input tax credit on purchases from a company which was found non-existent and also assessee failed to discharge its onus to prove and establish beyond doubt actual transaction, actual physical movement of goods as also genuineness of transactions, order imposing tax and penalty along with interest upon assessee was not to be interfered.
(in the high court of judicature at Allahabad in Shiv Trading Vs State of Uttar Pradesh)
