Vide Circular No.169/01/2022-GST it was stated that the auditing officer can issue the SCN but not adjudicate the proceedings. The adjudication would be done by the proper officer under whose jurisdiction the RTP falls.
As per the Model All India GST Audit Manual 2023, at Pg 62 : 'It is the administrative decision of the respective State whether the audit officer will subsequently adjudicate or that will be done by a separate officer.'
Thus the first contemplates a situation where auditing officer can be the adjudicating officer but in the latter this is not permissible. What is the current factual situation ? Would one have to check the State GST Audit Manuals to know the position ?
Debate on whether the same officer can audit under Section 65 and adjudicate under Section 73 of the CGST/SGST Act. A discussion on whether the same officer who conducts an audit under Section 65 of the CGST/SGST Act can also adjudicate issues under Section 73. Participants noted that while the All India GST Audit Manual suggests separation of roles, there is no statutory restriction against the same officer performing both functions. Concerns were raised about potential bias and the principles of natural justice, which suggest that the roles should be separate to ensure fairness. However, in practice, many states appoint the same officer for both roles. The debate highlights the tension between legal guidelines and practical implementation. (AI Summary)
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