Role of GST Executive Commissionerate - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

3.5 Role of GST Executive Commissionerate: i. To represent in MCM; ii. To respond to the draft audit objections, within 7 days of receipt from Audit Commissionerates; iii. To provide detailed comments with a justification on the disputed audit paras including the details of Board s Circulars, case laws (if any) or any point of law; iv. To attend to the litigation after adjudication proceedings and to defend the order before the appellate fora viz., Commissioner (Appeals)/ Tribunals/ Courts, with the help of inputs from Audit Commissionerates, wherever required; v. To attend to the work related to pre-audit, post audit of refunds, rebates; vi. To attend to the work related to CERA; vii. To pursue recovery of amounts in respect of pending paras admitted by the party (in writing), based on the reference received from the Audit Commissionerate. viii. To ensure immediate intimation to the jurisdictional Audit Commissionerates regarding any cases booked/investigation carried out by Anti-Evasion wing of the Executive Commissionerate or by DGGI and any audit conducted by CERA. A copy of the CERA objection shall also be sent. ix. To ensure timely adjudication of show-cause notices issued by the Audit Commissionerates. x. To carry out investigation and necessary action like recording statements under summons etc. in respect of cases forwarded by Audit Commissionerates.