https://www.taxtmi.com/caselaws?id=790856 An adjudicating authority must decide a taxpayer's jurisdictional objection first where the objection is that the same officer who conducted the audit should not proceed with the assessment. The Karnataka High Court treated this as a threshold jurisdiction and natural justice issue, requiring it to be recorded and resolved before any merits-based determination. The assessee was directed to raise the objection before the authority, with liberty for administrative clarification if needed. The impugned order was set aside and the matter remitted for fresh consideration in that sequence. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790856 An adjudicating authority must decide a taxpayer's jurisdictional objection first where the objection is that the same officer who conducted the audit should not proceed with the assessment. The Karnataka High Court treated this as a threshold jurisdiction and natural justice issue, requiring it to be recorded and resolved before any merits-based determination. The assessee was directed to raise the objection before the authority, with liberty for administrative clarification if needed. The impugned order was set aside and the matter remitted for fresh consideration in that sequence. Case-Laws GST Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790856