Karnataka High Court Clarifies Material from Alleged Illegal Search Remains Admissible in GST Proceedings Under Section 74
The Karnataka High Court has held that proceedings under Section 74 of the CGST Act are independent of actions under Section 67, and that material gathered during alleged illegal search and seizure is not rendered inadmissible solely on that ground, provided it is relevant. The Court set aside the Single Judge’s order quashing the show cause notice and directed the adjudication to proceed.
