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![[S.74 GST Act] Adjudicating Authority Must Record Prima Facie Satisfaction Regarding Assessee Wrongfully Obtaining Input Tax Credit: Allahabad HC](https://www.livelaw.in/h-upload/2024/09/10/500x300_560291-justice-shekhar-b-saraf-and-justice-manjive-shukla-allahabad-high-court.webp "[S.74 GST Act] Adjudicating Authority Must Record Prima Facie Satisfaction Regarding Assessee Wrongfully Obtaining Input Tax Credit: Allahabad HC")
