Case Law Details
Case Name : Vigneshwara Transport Company Vs Additional Commissioner of Central Tax (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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Vigneshwara Transport Company Vs Additional Commissioner of Central Tax (Karnataka High Court)
Conclusion: Non-proper officers could not make any investigation, search, seizure and arrest on Good and Services Tax ( GST ) evasion and the same could not issue a notice under Section 74 on the ‘borrowed satisfaction’.
Held: Assessee was a transporter registered under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Karnataka Goods and Services Tax Act, 2017 (KGST Act), was accused of evading GST by supplying arecanut t
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