HomeGSTS. 74 SCN Valid Even If Based on Material Collected by Another...

S. 74 SCN Valid Even If Based on Material Collected by Another Officer: Karnataka HC

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Karnataka High Court has held that proceedings under Section 74 of the Central Goods and Services Tax (CGST) Act can be initiated on the basis of material available with the proper officer, even if such material was gathered during an investigation conducted by another officer.  The Bench of Justice S.G. Pandit and Justice K.V….

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

Latest articles

Delay and Laches in Article 32 Petitions: Supreme Court Examines Decades-Old Compensation Claim by Mizo Chiefs

The Supreme Court examined whether a writ petition filed after several decades seeking compensation...

Auction Sale Can Be Scrutinised for Property Valuation Even After Confirmation: Supreme Court Upholds DRT Revaluation

The Supreme Court has held that even after confirmation of an auction sale in...

Conviction of Excise Constable in Bribery Case Upheld: Supreme Court 

The Supreme Court has upheld the conviction of an Excise Department constable, Raj Bahadur...

More like this

Delay and Laches in Article 32 Petitions: Supreme Court Examines Decades-Old Compensation Claim by Mizo Chiefs

The Supreme Court examined whether a writ petition filed after several decades seeking compensation...

Auction Sale Can Be Scrutinised for Property Valuation Even After Confirmation: Supreme Court Upholds DRT Revaluation

The Supreme Court has held that even after confirmation of an auction sale in...