https://www.taxtmi.com/forum/issue?id=118743 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. en-us Sun, 10 Sep 2023 21:04:43 +0530 Thu, 23 Jan 2025 14:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118743 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. Discussion-Forum GST Sun, 10 Sep 2023 21:04:43 +0530 https://www.taxtmi.com/forum/issue?id=118743