Case Law Analysis
|Karnataka High Court
CGST Act Section 73 | Parallel Audit & Adjudication by Same Officer Violates Natural Justice: Karnataka HC Quashes Orders
The Karnataka High Court ruled that the same GST officer conducting both audit and adjudication breaches principles of natural justice, rendering parallel proceedings void. The judgment mandates separation of functions to ensure procedural fairness under the CGST Act, impacting all GST assessees facing dual proceedings.