Karnataka HC says an Audit Officer Cannot Adjudicate the Same GST Dispute

The same officer who recorded the tax short-payment finding in the Section 65 audit report subsequently issued the Section 73 show-cause notice and passed the adjudication order. Following its earlier decision in Presidency Builders and Developers, the High Court set aside the order and directed that the matter be reconsidered by another proper officer, with a fresh opportunity to the taxpayer.