Non-proper Officer could not make GST Investigation, Search, Seizure and Arrest on Tax Evasion on borrowed satisfaction

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 to Gutkha manufacturers without paying the applicable ...