Improper GST Officer's Probe Renders Show Cause Notice Invalid, Court Directs Refund.
Case-Laws
GST
Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no. 1, the proper officer, issued a show cause notice u/s 74 of the CGST Act based on the investigation by respondent no. 2. The HC held that only a proper officer can investigate evasion of GST, conduct inspection, search, s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =