The Hon’ble Karnataka High Court in M/s. Sumukha Ventures v. Joint Commissioner of Commercial Taxes (Admn.) [W.P. No. 7772 of 2026 dated April 24, 2026] set aside the Order-in-Original passed by the Deputy Commissioner of Commercial Taxes (Audit) and remanded the matter back, holding that the issue of the same officer who conducted the audit proceedings subsequently passing the adjudication order raises serious questions of natural justice and requires prior determination of jurisdiction before merits can be examined.
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