Audit and Demand of Tax

[Deepak Bubna]

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.

Regards.

AI Summary

Inquiry on Same Officer Issuing ADT-02 and DRC-01A under GST: Legal and Bias Concerns Discussed A participant inquired whether the same officer could issue both ADT-02 and DRC-01A under GST. One response clarified that there is no legal restriction against this according to the Adjudication Manual and GST Audit Manual, 2023. Another response argued that while issuing DRC-01A is not adjudication, the officer conducting the audit should not adjudicate to avoid bias, suggesting a potential flaw in the GST Act. It was noted that the power to issue these documents is based on designation, and some states have addressed this issue through notifications or circulars.