{"id":70652,"date":"2024-12-31T08:43:12","date_gmt":"2024-12-31T03:13:12","guid":{"rendered":""},"modified":"2024-12-31T08:43:12","modified_gmt":"2024-12-31T03:13:12","slug":"improper-gst-officer-39-s-probe-renders-show-cause-notice-invalid-court-directs-refund","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70652","title":{"rendered":"Improper GST Officer&#39;s Probe Renders Show Cause Notice Invalid, Court Directs Refund."},"content":{"rendered":"<p>Improper GST Officer&#39;s Probe Renders Show Cause Notice Invalid, Court Directs Refund.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84440\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70652","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70652"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70652\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}