PRAYAGRAJ, Sept. 18 -- Expressing concern over harassment of dealers under the garb of Section 74 of the GST Act, the Allahabad high court has observed that the GST regime was introduced by the central government to promote ease of doing business in the country, but revenue officers are acting contrary to its very theme and intent.

"When it was noticed by the government that, under the garb of Section 74 of the Act, various dealers were being harassed, a circular dated December 13, 2023, was issued, wherein it was specifically stated that proceedings under Section 74 of the Act could be initiated only if there is fraud or wilful misstatement or suppression of facts to evade payment of tax, and not otherwise."

Allowing a writ tax petitio...