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