Karnataka HC Quashes GST Proceedings Because Joint Commissioner Lacked Assignment Authority

Sameer P. Shiraguppi Vs Deputy Commissioner of Commercial Taxes (AUDIT) (Karnataka High Court) The Karnataka High Court allowed the writ petition challenging GST audit and assessment proceedings initiated against the petitioner for the tax period 2021-2022. The petitioner sought quashing of the audit report in Form ADT-02 dated 31.07.2025, pre-intimation notice in Form GST DRC-01A dated 22.08.2025, show cause notice dated 02.09.2025 issued under Section 73(1) of the CGST/KGST Act, and the order-in-original dated 28.10.2025 along with demand summary in Form GST DRC-07. The Court examined the au...