Kesar Colour Chem Industries Vs Intelligence Officer, DGGI Bengaluru
Date: September 25, 2024
Subject Matter
Recovery made pending adjudication is required to be refunded with interest
Summary
The petitioner challenged the legality of the investigation conducted under Section 67 of the CGST Act, the validity of a summons issued, and the recoveries made amounting to Rs. 2.50 crores, which the petitioner claimed were extracted coercively. Th…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner has called in question the correctness and legality of, Investigation carried out under Section 67 of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’); the validity of the summons to the witness dated 31.07.2021; declaration that the recoveries to the tune of Rs.2.50 crores “extracted coerci…