Section 74 cannot be invoked on genuine tax payer availing ITC

Brief summary of the case – Supreme Court of India

Court: Supreme Court of India
Number: WT No. 0389/2023
Petitioner: Additional Commissioner Grade 2 And Another
Respondent: M/S Safecon Lifescience Private Limited
Date of decision: 17.07.2026
Judges: Hon’ble MR. Justice Aravind Kumar And Hon’ble MR. Justice Vipul M. Pancholi

Brief summary of the case – Allahabad High Court

Court: Allahabad High Court
Number: WRIT TAX No. – 389 of 2023
Petitioner: M/S Safecon Lifescience Private Limited
Respondent: Additional Commissioner Grade 2 And Another
Date of decision: 09.09.2025
Judges: Hon’ble Piyush Agrawal, J.

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