Absence of payment of freight charges, acknowledgement of taking delivery of goods, toll receipts fails to establish physical movement of goods; Allahabad HC upholds proceedings under S.74 of UPGST
“In the event of wrong availment of input tax credit, the proceedings can be initiated against the registered person or registered dealer but at the same time, restrictions has been imposed upon the authorities that without putting notice to the dealer, no adjudication proceeding can be initiated.”