Karnataka HC says Audit Officer Cannot Also Adjudicate the Same Tax Proceedings

The Karnataka High Court set aside GST adjudication proceedings where the same officer had conducted the audit, issued the subsequent show cause notice and passed the adjudication order. Following its earlier decisions, the Court directed the Joint Commissioner to assign the matter to another proper officer and remanded the proceedings for fresh consideration from the stage of responding to the tax ascertainment intimation. The relief is subject to payment of 10% of the tax demanded.