https://www.taxtmi.com/caselaws?id=790856 A jurisdictional objection that the same officer who handled the audit proceedings proceeded with the assessment was required to be decided at the threshold before merits. The Court observed that, once such an objection is raised, the adjudicating authority should first record a finding on competence and may seek administrative directions if necessary, before examining the dispute substantively. Because that objection had not been finally determined, the impugned assessment order was set aside and the matter remitted for fresh consideration, with merits stayed until jurisdiction was decided. en-us Fri, 24 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790856 A jurisdictional objection that the same officer who handled the audit proceedings proceeded with the assessment was required to be decided at the threshold before merits. The Court observed that, once such an objection is raised, the adjudicating authority should first record a finding on competence and may seek administrative directions if necessary, before examining the dispute substantively. Because that objection had not been finally determined, the impugned assessment order was set aside and the matter remitted for fresh consideration, with merits stayed until jurisdiction was decided. Case-Laws GST Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790856