Additional Commissioner of Central Tax Vs Vigneshwara Transport Company
Date: March 10, 2026
Subject Matter
Adjudicatory Proceedings Under Section 74 Independent of Section 67 Search Legality. Single Judge Order Set-Aside
Summary
The High Court allowed the Revenue's appeal, thereby setting aside the Single Judge's order. It ruled that proceedings under Section 74 of the CGST Act are independent of Section 67 actions, and material gathered during an allegedly illegal search or…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Heard Sri Shishira Amarnath, learned counsel for the appellants-Revenue and Sri Y. Pranay Sharma, learned counsel for the respondent-Assessee. 2.This intra-Court appeal is filed under Section 4 of the High Court Act, 1961, challenging the order dated 28.11.2024 passed in W.P. No.18305/2023 (T-RES) by the learned Single Judge. Factual Matrix:…