https://www.taxtmi.com/highlights?id=84440 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. en-us Tue, 31 Dec 2024 08:43:12 +0530 Tue, 31 Dec 2024 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84440 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. Highlights GST Tue, 31 Dec 2024 08:43:12 +0530 https://www.taxtmi.com/highlights?id=84440