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SCN u/s 74 GST Valid Even if Based on Material from Alleged Illegal Search: Karnataka HC
Case Law Details
- Case Name
- Additional Commissioner of Central Tax Vs Vigneshwara Transport Company (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Additional Commissioner of Central Tax Vs Vigneshwara Transport Company (Karnataka High Court)
SCN u/s 74 GST Valid even if based on Material from allegedly Illegal Search or from another Commissionerate-Karnataka HC
The Karnataka High Court held that proceedings u/s 74 of the CGST Act are independent adjudicatory proceedings & are not dependent on validity of search conducted u/s 67.
In this case, GST authorities investigated a fake invoicing & e-way bill manipulation racket involving a transporter. A show cause notice (SCN) u/s 74 alleging GST evasion of about ₹27.56 crore was issu...
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