TaxTMI 
TaxTMI 
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.
Audit and Demand of Tax
10 Sep 2023 
2 Replies 
2458 Views Asked by
Audit adjudication separation: allowing the same officer to audit and issue demand intimations raises natural justice and procedural concerns.
Whether the same officer can issue ADT-02 and DRC-01A: the Adjudication Manual and Model All India GST Audit Manual, 2023, record no statutory bar to the same officer issuing both; however, commentators argue that allowing the audit officer to adjudicate raises natural justice concerns, that DRC-01A is an intimation and SCN issuance is not adjudication, and that SCNs should be directed to the jurisdictional adjudicating officer with orders passed by the hearing officer; some States have issued notifications or circulars to address this issue. (AI Summary)
Whether the same officer can issue ADT-02 and DRC-01A: the Adjudication Manual and Model All India GST Audit Manual, 2023, record no statutory bar to the same officer issuing both; however, commentators argue that allowing the audit officer to adjudicate raises natural justice concerns, that DRC-01A is an intimation and SCN issuance is not adjudication, and that SCNs should be directed to the jurisdictional adjudicating officer with orders passed by the hearing officer; some States have issued notifications or circulars to address this issue. (AI Summary)