Can a State Tax Officer question IGST refund on payment of tax issued by the Customs?, Goods and Services Tax - GST

[Rohit Gupta]

In my case, the State Tax Officer neither issued a draft audit report nor FAR. The STO issued SCN under Section 73 by attaching FAR to it. In the FAR, the STO has mentioned that he needs to verify whether the gadgets were activated inside India or outside (purely a drawback issue which does not fall under State Jurisdiction). Neither the said query was put by way of an audit objection nor any explanation was sought in any manner. Moreover there are 6-7 other observations which were never put to the assessee. The assessee has submitted the shipping bills, shed report, BRC and details of IGST refund.

Can the said officer question the exports?

Can a SCN be issued on the basis of audit under Section 65 without issuing draft audit report or final audit report?