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Audit and Demand of Tax, Goods and Services Tax - GST

Issue Id: - 118743
Dated: 10-9-2023
By:- Deepak Bubna
Audit and Demand of Tax

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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.


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1 Dated: 11-9-2023

As per Adjudication Manual and Model All India GST Audit Manual,2023, there is no legal hurdle, if both are issued by the same officer.

2 Dated: 16-9-2023
By:- Padmanathan Kollengode

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 violation 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.

That 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.

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