https://www.taxtmi.com/caselaws?id=791424 Assessment orders based on audit objections could not be sustained where the same officers who issued the audit observations also adjudicated the matter against the assessee. The court found that such adjudication lacked proper independence and required reconsideration by a different proper officer. Once the assessment orders were quashed, the consequential recovery proceedings also could not survive. The matter was therefore remitted for fresh consideration from the stage of reply to the show-cause notices before an officer unconnected with the earlier audit action. en-us Tue, 28 Apr 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791424 Assessment orders based on audit objections could not be sustained where the same officers who issued the audit observations also adjudicated the matter against the assessee. The court found that such adjudication lacked proper independence and required reconsideration by a different proper officer. Once the assessment orders were quashed, the consequential recovery proceedings also could not survive. The matter was therefore remitted for fresh consideration from the stage of reply to the show-cause notices before an officer unconnected with the earlier audit action. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791424