Intelligence Officer, DGGI, Bengaluru Vs Kesar Color Chem Industries
Date: January 27, 2025
Subject Matter
Recovery made pending adjudication is required to be refunded with interest. Single judge ruling upheld.
Summary
The case revolves around a writ appeal against an order by a learned Single Judge concerning an investigation against M/s Raj Chemicals, where it was alleged that they issued fake GST invoices without actual supply of goods. The investigation led to…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT This intra-ours appeal lays a challenge to an order dated 26.09.2024 passed by the learned Single Judge in WP No.17853/2021. The writ petition was filed interiliac challenging the investigation carried out under Section67 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’ for short); the validity of the…