Mere suspicion cannot be sufficient evidence to invoke Section 67 of CGST Act 2017

Tvl. Rising International Co. Vs. Commissioner of Central GST and Central Excise (Madras High Court) M/s.Rising International Company (legal name, Kailashkumar), Madurai, the petitioner herein, is a dealer registered under the Goods and Services Tax Act. It imports toys from China. It also purchases goods from Delhi-based dealers. The dealer’s specific stand is that returns till the month of March, 2020 have been filed and there are no arrears. On account of the lock down restrictions issued in the wake of Covid-19 pandemic, the business was shut down since April 2020. Following the par...