Supreme Court of India17 July 2026

Additional Commissioner v. Safecon Lifesciences (P.) Ltd

For assessee

SLP APPEAL (C) NO(S). 23993 OF 2026

The ruling in brief

SLP dismissed against order of High Court that where neither any finding with regard to fraud had been noticed nor mis-statement nor suppression of fact had been recorded at any stage, and assessee had proved actual movement of goods and payment of tax, proceedings under section 74 could not be initiated against assessee

Provisions considered

CGST S.74

Section 74 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

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Related rulings

Delhi High Court29 Sept 2026

For revenue

Additional Commissioner v. Safecon Lifesciences (P.) Ltd

The ruling in brief

Provisions considered

Additional Commissioner v. Safecon Lifesciences (P.) Ltd

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Read the full analysis