Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
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, seizure, and arrest, failing which it is invalid. Respondent no. 1 cannot issue a notice based on the 'borrowed satisfaction' of respondent no. 2. The impugned show cause notice issued by respondent no. 1 was set aside, and respondent no. 1 was directed to refund Rs. 50,00,000/- to the petitioner within eight weeks.
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, seizure, and arrest, failing which it is invalid. Respondent no. 1 cannot issue a notice based on the 'borrowed satisfaction' of respondent no. 2. The impugned show cause notice issued by respondent no. 1 was set aside, and respondent no. 1 was directed to refund Rs. 50,00,000/- to the petitioner within eight weeks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
