2026-VIL-238-KAR
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SGST High Court Cases

GST – Reasonable apprehension and bias - Challenge to Audit report, show cause notice, order-in-original, and consequential recovery proceedings on the ground that the same officer conducted the audit, issued the show cause notice, and passed the order-in-original, giving rise to a reasonable apprehension of bias – HELD – It is not in dispute that respondent No.1–Deputy Commissioner of Commercial Taxes (Audit)-2 has conducted the audit proceedings, issued the audit report, issued the show cause notice, and passed the order-in-original confirming the demand - Though the statute may not expressly prohibit such exercise, the principles of natural justice require that the adjudication must be free from reasonable apprehension of bias - An officer who conducts the audit and formulates the audit objections may be said to have already framed a prima facie opinion on the issues, and if the same officer thereafter adjudicates the very same allegations, it may give rise to a reasonable apprehension that the decision-making process is not entirely independent - The impugned order-in-original, garnishee notice are set aside and the matter is remitted to the Joint Commissioner of Commercial Tax (Administration) to assign the matter to a proper officer other than the respondent no. 1 for fresh adjudication from the stage of the reply submitted by the petitioner to the show cause notice, affording reasonable opportunity of hearing and passing a reasoned order in accordance with law - The writ petition is allowed
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