TaxTMI 
TaxTMI 
we have recd an notice for 21-22 where audit authorities have directly issued DRC-01A without doing audit will they be treated as proper officer as per 65(7) and 73 to issue SCN shouldnt the audit and adjudication be different than the audit authority what should our position if they have taken everything from portal like balance sheet and profit loss from 9c and asking about 180 days sundry creditors etc when no books were called for
Drc 01A issued without Adt-01 by audit authorities
22 Aug 2025 
9 Replies 
1800 Views Asked by
Adjudication procedure: issuing DRC-01A without formal audit raises fairness and role-separation concerns in GST adjudication.
Issuance of DRC-01A without prior ADT-01 is contested: one view treats the issuing officer as the Proper Officer empowered to initiate adjudication based on returns and other information without a prior statutory audit; the opposing view insists that formal audit completion and ADT-01 communication, including physical examination of books, are prerequisites to valid adjudication, warning that desk audits and role-mixing between investigators and adjudicators undermine neutrality and may vitiate proceedings. (AI Summary)
Issuance of DRC-01A without prior ADT-01 is contested: one view treats the issuing officer as the Proper Officer empowered to initiate adjudication based on returns and other information without a prior statutory audit; the opposing view insists that formal audit completion and ADT-01 communication, including physical examination of books, are prerequisites to valid adjudication, warning that desk audits and role-mixing between investigators and adjudicators undermine neutrality and may vitiate proceedings. (AI Summary)