https://www.taxtmi.com/article/detailed?id=16492 Jurisdiction under GST adjudication must be determined before merits are examined where the same officer who conducted the audit proceedings also passes the order-in-original. The Karnataka High Court treated this as raising a serious issue of natural justice and apprehension of bias, because an officer who has already recorded findings during audit may be influenced by those conclusions while adjudicating the show cause notice. The Court therefore required the jurisdictional objection to be taken first and a specific finding on jurisdiction to be recorded before any adjudication on merits proceeds. en-us Mon, 25 May 2026 08:19:41 +0530 Mon, 25 May 2026 08:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16492 Jurisdiction under GST adjudication must be determined before merits are examined where the same officer who conducted the audit proceedings also passes the order-in-original. The Karnataka High Court treated this as raising a serious issue of natural justice and apprehension of bias, because an officer who has already recorded findings during audit may be influenced by those conclusions while adjudicating the show cause notice. The Court therefore required the jurisdictional objection to be taken first and a specific finding on jurisdiction to be recorded before any adjudication on merits proceeds. Articles Goods and Services Tax - GST Mon, 25 May 2026 08:19:41 +0530 https://www.taxtmi.com/article/detailed?id=16492