Department audit under section 65

[vaibhav agrawal]

Can a GST department audit under Section 65 be undertaken by officers from a different city, if both cities fall under the same commissionerate ?

AI Summary

GST audit under Section 65 can be conducted by officers from different cities within same commissionerate with Commissioner authorization A discussion forum query addressed whether GST department audits under Section 65 can be conducted by officers from a different city within the same commissionerate. The initial query sought clarification on jurisdictional authority for audit proceedings. Two respondents confirmed that such cross-city audits are permissible. The legal basis cited was Section 65(1) of the CGST Act, which grants the Commissioner authority to authorize officers for audit purposes. The key statutory language referenced was 'or any officer authorised by him,' indicating that the Commissioner's authorization power extends beyond geographical boundaries within the same commissionerate. This interpretation allows for flexible deployment of audit officers across different cities under unified commissionerate jurisdiction, provided proper authorization is obtained from the Commissioner.