https://www.taxtmi.com/article/detailed?id=16937 The article contends that GST Audit Monitoring Committees lack statutory authority because the CGST and SGST framework does not authorise a mandatory committee to vet draft adjudication orders, and Section 168 cannot extend beyond the Act. It argues that AMC scrutiny compromises the Proper Officer's independent adjudicatory role under Sections 73, 74 and 74A, while prior participation by a Joint Commissioner may impair revisional neutrality under Section 108. The article identifies resulting concerns regarding institutional bias, ineffective personal hearings, undisclosed committee directions, and denial of natural justice, and advocates restoring Proper Officer autonomy while using statutory revision to address erroneous orders. en-us Tue, 14 Jul 2026 21:42:18 +0530 Tue, 14 Jul 2026 21:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16937 The article contends that GST Audit Monitoring Committees lack statutory authority because the CGST and SGST framework does not authorise a mandatory committee to vet draft adjudication orders, and Section 168 cannot extend beyond the Act. It argues that AMC scrutiny compromises the Proper Officer's independent adjudicatory role under Sections 73, 74 and 74A, while prior participation by a Joint Commissioner may impair revisional neutrality under Section 108. The article identifies resulting concerns regarding institutional bias, ineffective personal hearings, undisclosed committee directions, and denial of natural justice, and advocates restoring Proper Officer autonomy while using statutory revision to address erroneous orders. Articles Goods and Services Tax - GST Tue, 14 Jul 2026 21:42:18 +0530 https://www.taxtmi.com/article/detailed?id=16937