High Court of Karnataka Quashes Show-Cause Notice Under Section 74 of CGST Act for Lack of Jurisdiction — DGGI Officer Not Authorized as Proper Officer. The court held that only officers specifically authorized by the Commissioner can issue notices under Section 74 of the Central Goods and Services Tax Act, 2017, and the DGGI officer lacked such authorization.
16 Jul 2025The petitioner, M/s NCS Pearson Inc., a Minnesota-based corporation, filed a writ petition under Articles 226 and 227 of the Constitution of India bef...
