Investigation Conducted By Improper Officer Renders SCN Under Section 74 Of CGST Act Invalid: Karnataka High Court

In a landmark judgment, the Karnataka High Court has ruled that a show cause notice issued under Section 74 of the CGST Act is liable to be set aside when the investigation is substantially conducted by an improper officer. The Court emphasized that investigations, including search, seizure, and inspection, must be carried out by the proper officer for the proceedings to be valid under the CGST Act and KGST Act.…