https://www.taxtmi.com/forum/issue?id=118810 Whether an audit officer under Section 65 may adjudicate Section 73 liabilities involves administrative guidance versus statutory permissibility: Circular No.169/01/2022-GST limits adjudication by the audit officer while the Model All India GST Audit Manual leaves the matter to States. Those instruments are nonbinding; many States nonetheless appoint audit officers as adjudicators. The core legal concern is potential bias and infringement of the principle of natural justice, so parties should check state manuals and departmental directives to assess procedural fairness and challengeability. en-us Tue, 17 Oct 2023 11:44:42 +0530 Thu, 23 Jan 2025 14:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118810 Whether an audit officer under Section 65 may adjudicate Section 73 liabilities involves administrative guidance versus statutory permissibility: Circular No.169/01/2022-GST limits adjudication by the audit officer while the Model All India GST Audit Manual leaves the matter to States. Those instruments are nonbinding; many States nonetheless appoint audit officers as adjudicators. The core legal concern is potential bias and infringement of the principle of natural justice, so parties should check state manuals and departmental directives to assess procedural fairness and challengeability. Discussion-Forum GST Tue, 17 Oct 2023 11:44:42 +0530 https://www.taxtmi.com/forum/issue?id=118810