No Business Activity At Principal Place Doesn’t Mean Fake Invoices: Allahabad HC

S.S. Enterprises Vs State of U.P. and Another (Allahabad High Court) Allahabad High Court has ruled that the mere absence of activity at a business’s principal place does not automatically render invoices issued to an assessee as fake, nor does it imply the assessee is not the owner of goods. This decision came in the case of S.S. Enterprises Vs State of U.P. and Another, where a writ petition challenged an order imposing a penalty under Section 129(1)(b) of the CGST Act. The petitioner sought to quash an order dated June 24, 2025, passed by the Assistant Commissioner Commercial Tax, Mob...