https://www.taxtmi.com/caselaws?id=799071 Separation of audit and adjudication functions under the Karnataka GST framework requires that an officer conducting an audit under Section 65 should not also determine tax liability under Section 73(9). Where the same officer performed both roles, the adjudication order was quashed. Fresh adjudication must be undertaken by a different proper officer after allowing a further reply and providing an adequate opportunity of hearing. en-us Sat, 29 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799071 Separation of audit and adjudication functions under the Karnataka GST framework requires that an officer conducting an audit under Section 65 should not also determine tax liability under Section 73(9). Where the same officer performed both roles, the adjudication order was quashed. Fresh adjudication must be undertaken by a different proper officer after allowing a further reply and providing an adequate opportunity of hearing. Case-Laws GST Sat, 29 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799071