Karnataka HC Quashes GST Order as Same Officer Handled Audit & Adjudication

Sumukha Ventures Vs Joint Commissioner of Commercial Taxes (ADMN.) (Karnataka High Court) The Karnataka High Court considered a petition challenging an Order-in-Original and a show-cause notice issued in GST proceedings. The petitioner argued that proceedings had been initiated both by the audit authority and the enforcement authority. It was further contended that the same officer who conducted the audit proceedings had also passed the Order-in-Original. According to the petitioner, this violated the principles of natural justice because the officer had already expressed opinions and recorded...