https://www.taxtmi.com/caselaws?id=763931 Karnataka HC set aside a show cause notice under Section 74 of CGST/KGST Act where investigation, inspection, search and seizure were substantially conducted by an improper officer rather than the proper officer. The court held that only a proper officer can investigate GST evasion and conduct enforcement actions, failing which such actions become ab initio void. Since the improper officer conducted substantial investigation work, the subsequent notice issued by the proper officer based on borrowed satisfaction was deemed illegal. The court directed refund of Rs. 50 lakhs to the petitioner within eight weeks and disposed of the petition. en-us Thu, 28 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763931 Karnataka HC set aside a show cause notice under Section 74 of CGST/KGST Act where investigation, inspection, search and seizure were substantially conducted by an improper officer rather than the proper officer. The court held that only a proper officer can investigate GST evasion and conduct enforcement actions, failing which such actions become ab initio void. Since the improper officer conducted substantial investigation work, the subsequent notice issued by the proper officer based on borrowed satisfaction was deemed illegal. The court directed refund of Rs. 50 lakhs to the petitioner within eight weeks and disposed of the petition. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763931