https://www.taxtmi.com/forum/issue?id=118560 Whether an audit officer who conducts a GST audit may also adjudicate the resulting SCN is contested: departmental practice and notifications often vest "proper officer" status and adjudicatory competence in audit officers, while CBIC circulars allocate competency by post and monetary limits. The main legal issue is natural justice: the risk of bias when the same officer detects, issues and decides the case, which can support challenges seeking remand or reassignment despite administrative authorisations. en-us Fri, 02 Jun 2023 10:10:14 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118560 Whether an audit officer who conducts a GST audit may also adjudicate the resulting SCN is contested: departmental practice and notifications often vest "proper officer" status and adjudicatory competence in audit officers, while CBIC circulars allocate competency by post and monetary limits. The main legal issue is natural justice: the risk of bias when the same officer detects, issues and decides the case, which can support challenges seeking remand or reassignment despite administrative authorisations. Discussion-Forum GST Fri, 02 Jun 2023 10:10:14 +0530 https://www.taxtmi.com/forum/issue?id=118560