Same Officer Can’t Authorise GST Search And Hear Appeal: Rajasthan High Court

HomeGSTSame Officer Can’t Authorise GST Search And Hear Appeal: Rajasthan High Court

Same Officer Can’t Authorise GST Search And Hear Appeal: Rajasthan High Court

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Published on

09/02/2026

By Mariya Paliwala

Same Officer Can’t Authorise GST Search And Hear Appeal: Rajasthan High Court

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The Rajasthan High Court has set aside a GST appellate order after finding that the same officer had acted both as the authorising authority for GST search proceedings and later as the appellate authority in the very same case, rendering the appellate decision legally unsustainable. The Bench of Justice Pushpendra Singh Bhati and Justice Sangeeta…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Same Officer Can’t Authorise GST Search And Hear Appeal: Rajasthan High Court

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