SCN u/s 74 GST Valid Even if Based on Material from Alleged Illegal Search: Karnataka HC

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...