https://www.taxtmi.com/forum/issue?id=120377 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. en-us Fri, 22 Aug 2025 15:12:07 +0530 Sun, 24 Aug 2025 10:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120377 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. Discussion-Forum GST Fri, 22 Aug 2025 15:12:07 +0530 https://www.taxtmi.com/forum/issue?id=120377