Vigneshwara Transport Company Vs Additional Commissioner of Central Tax
Date: November 27, 2024
Subject Matter
Issuance of the show cause notice based on foundational investigation executed by an improper officer is deemed illegal
Summary
In this case, the petitioner was accused of evading GST payments by purchasing arecanut and supplying it to Gutkha manufacturers without paying the appropriate GST. An investigation was initiated against him, leading to a show cause notice being issu…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT 1. Petitioner is involved in the transportation of goods and was registered under the provisions of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’ for short) and the Karnataka Goods and Services Tax Act, 2017 (‘the KGST Act’ for short). On the ground that the petitioner along with several other persons have indulged in purchase…