Summary
Amit Engineering Works, whose FY 2017-18 GST records were audited, challenged a demand decided by the same officer who ran the audit. The Karnataka High Court held that the auditing officer cannot also act as adjudicating authority, quashed the demand and sent the matter to a different officer for fresh decision.
What it means for you
Businesses facing audit-based GST demands can object if the same officer who audited them also passes the order.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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