Search Authorizing Officer Cannot Decide Appeal, GST Order Quashed by Rajasthan HC

Ramjilal Mohanlal Vs Union of India (Rajasthan High Court) The case before the Rajasthan High Court involved a challenge to an appellate order passed under Section 107 of the Rajasthan Goods and Services Tax Act, 2017. The petitioner contended that the appellate order dated 11.12.2023 was vitiated due to violation of principles of natural justice. The facts indicated that inspection and search proceedings were initiated on 06.01.2021 under Section 67 of the Act by an Additional Commissioner. Based on these proceedings, a show cause notice was issued, followed by an adjudication order dated 05....