Adjudication by Audit Officer

[SOWMYA CA]

Can Adjudication be done by the same audit officer who initiated and conducted the audit, assessee under central jurisdiction

AI Summary

Debate on GST Audit: Can the Same Officer Adjudicate? Opinions Differ on Legal and Ethical Grounds. A discussion in a forum centered around whether an audit officer who initiated and conducted a GST audit can also adjudicate the case. Participants expressed differing opinions. One view suggested that adjudication powers are based on the officer's post, not their administrative section, allowing the same officer to adjudicate if within jurisdiction. Another view argued that the adjudicating officer should differ from the one issuing the notice, citing principles of natural justice. Some noted that while GST laws are silent on this, departmental practices often allow the same officer to adjudicate. The discussion also referenced relevant circulars and notifications, highlighting potential biases and legal interpretations.