Audit and Demand of Tax

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..... Audit and Demand of Tax
Query (Issue) Started By: - Deepak Bubna Dated:- 10-9-2023 Last Reply Date:- 16-9-2023 Goods and Services Tax - GST
Got 2 Replies
GST
Hello Everyone, Can the officer issuing ADT-02 and DRC-01A be same ? If not, Is there any section/rule or judgment that bars same officer to issue both. Regards. Reply By KASTURI SETHI: The Reply: As per Adjudication Manual a .....

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..... nd Model All India GST Audit Manual,2023, there is no legal hurdle, if both are issued by the same officer. Reply By Padmanathan Kollengode: The Reply: This has been discussed at length in another thread in TMI. Pls consider following views of mine- 1. I hold the view that the officer who does the Audit should not also adjudicate the same. It will be a prejudiced/biased adjudication and violati .....

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..... on of Natural Justice. 2. DRC-01A is not an adjudication, it is only an intimation. (So to answer your question, Yes officer issuing ADT-02 can issue DRC-01A). 3. Issuance of SCN (DRC-01) is also not adjudication. 4. The SCN must direct you to show cause before the Jurisdictional Adjudicating Officer. 5. Order should be passed by the Jurisdictional Adjudicating Officer who hears the matter. T .....

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..... hat being said, Experts in this forum are of the view that there no Bar under GST Act, for the audit officer to carry out adjudication also as the power are granted based on the designation and not administrative function. I personally feel it is a serious lacuna in the Act, though many States have addressed the same through their Notification/Circular.
Discussion Forum - Knowledge Sharing .....

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