GST DAILY – 424 : SCN to be set aside as it was passed by the commissioner who was not a proper officer: HC

THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Vigneshwara Transport Company V/s Additional Commissioner of Central Tax, decided on 28-11-2024

 👉 Issue:-

✔️ Is Commissioner  would be a proper officer for issuing SCN?

👉 The Hon’ble High Court Judgement:-

✔️ Where investigation, search and seizure was conducted against assessee by commissioner central Goods Tax, who was not a proper officer for said purpose and a show cause notice was issued to assessee, same was to said aside and amount deposited by assessee was to be returned along with seized documents.

Section 67 of Central Goods and Services Tax Act, 2017