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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
SURAJ GOVINDARAJ
Bee Jay Engineers C437, Bee Jay Engineers, M.T. Sagar Industrial Estate – Appellant
Versus
Commercial Tax Officer (Enforcement -3), Hubballi, Office Of The Commercial Tax Office – Respondent
ORAL ORDER :
(SURAJ GOVINDARAJ, J.)
1. Learned AGA accepts notice for respondent Nos.1 and 2.
2. Sri.M.B.Kanavi, learned counsel accepts notice for respondent No.3.
3. The petitioner is before this Court seeking for the following reliefs:
a. Issue Writ of Certiorari to quash the entire inspection proceedings initiated under section 67(1) of the GST Act 2017 against the petitioner, including the written statement dated 02.09.2025 marked as Annexure B on the ground that the same are without valid reasons to believe, beyond jurisdiction and unsustainable in law. or, in the alternative.
b. Issue Writ of Mandamus directing the respondents to confine inspection strictly to the extent of transactions covered by the recorded “Reasons to Believe” supported with tangible evidence.
c. Issue Writ of Mandamus directing the respondents that, if a full-fledged audit is considered necessary, the same shall be undertaken only under section 65 or 66 of the GST Act in accordance with due process of law.
d. Declare that the petitioner's statement dated 02.09.2025 does not amount to consent or waiver permitting a full audit under relevant provisions of CGST and KGST Act, 2017.
e. Pass any other order deemed fit
Only a Joint Commissioner can authorize inspections under the GST Act, and there is no requirement to disclose the authorization details to the taxable person, though they must be informed of its exi....
Authorization for search and seizure under the U.P. GST Act must comply with statutory procedures; failure to comply renders the action illegal and void.
The Vigilance & Enforcement Department has the authority to inspect premises of taxable traders and share relevant information with the Tax department. Impugned notices must have proper authorization....
A show cause notice issued under the GST Act based on an investigation by an improper officer is invalid and must be set aside.
The main legal point established in the judgment is that the search procedure under Section 67 of the M.P. GST Act, 2017 must be conducted in accordance with the law, and voluntary actions of the pet....
Cross-empowerment of State GST officers under the CGST Act requires a government notification; without it, their actions are invalid.
Section 6(2)(b) of the CGST Act and the Circular dated 05.10.2018 have limited application and are not a bar to multiple search operations and summons issued by multiple agencies in certain circumsta....
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