TaxTMI 
TaxTMI 
Can Adjudication be done by the same audit officer who initiated and conducted the audit, assessee under central jurisdiction
Adjudication by Audit Officer
02 Jun 2023 
17 Replies 
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Adjudication by audit officers raises natural justice concerns when the same officer issues and decides SCNs despite departmental authorization.
Whether an audit officer who conducts a GST audit may also adjudicate the resulting SCN is contested: departmental practice and notifications often vest "proper officer" status and adjudicatory competence in audit officers, while CBIC circulars allocate competency by post and monetary limits. The main legal issue is natural justice: the risk of bias when the same officer detects, issues and decides the case, which can support challenges seeking remand or reassignment despite administrative authorisations. (AI Summary)
Whether an audit officer who conducts a GST audit may also adjudicate the resulting SCN is contested: departmental practice and notifications often vest "proper officer" status and adjudicatory competence in audit officers, while CBIC circulars allocate competency by post and monetary limits. The main legal issue is natural justice: the risk of bias when the same officer detects, issues and decides the case, which can support challenges seeking remand or reassignment despite administrative authorisations. (AI Summary)