https://www.taxtmi.com/article/detailed?id=14935 The article argues that GST adjudicating officers perform quasi-judicial functions-issuing notices, holding hearings, evaluating evidence, determining liabilities and penalties-and therefore should receive statutory protection analogous to that afforded by the Judges (Protection) Act, 1985. It highlights a chilling effect from vigilance and criminal probes that suppress discretionary adjudication and dilute natural justice, then proposes formal administrative recognition, a bar on initiating probes without satisfying statutory preconditions, mandatory training, and CBIC guidance to prevent misuse of oversight mechanisms. en-us Fri, 08 Aug 2025 07:51:08 +0530 Fri, 08 Aug 2025 07:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14935 The article argues that GST adjudicating officers perform quasi-judicial functions-issuing notices, holding hearings, evaluating evidence, determining liabilities and penalties-and therefore should receive statutory protection analogous to that afforded by the Judges (Protection) Act, 1985. It highlights a chilling effect from vigilance and criminal probes that suppress discretionary adjudication and dilute natural justice, then proposes formal administrative recognition, a bar on initiating probes without satisfying statutory preconditions, mandatory training, and CBIC guidance to prevent misuse of oversight mechanisms. Articles Goods and Services Tax - GST Fri, 08 Aug 2025 07:51:08 +0530 https://www.taxtmi.com/article/detailed?id=14935