Proceedings rightly initiated u/s. 129(1)(b) of GST Act as transactions found to be bogus

Shree Maa Trading Company Vs State of U.P. (Allahabad High Court) Allahabad High Court held that proceedings rightly initiated under section 129(1)(b) of the GST Act since on verification of GST portal it is found that transactions are not shown which concludes the transactions are bogus. Facts- The petitioner submits the goods in question were in transit from Delhi to Raipur along with tax invoice and GR, but the same were intercepted at Jhansi (UP) on 26.05.2025; whereby, proceedings u/s. 129 of the UPGST/CGST/IGST Act were initiated and MOV – 01 was issued on 27.05.2025. On 01.06.2025, MO...