https://www.taxtmi.com/article/detailed?id=17433 GST audit under Section 65 and demand adjudication under Sections 73, 74 and 74A are analysed as separate functions. Audit involves investigation and recording discrepancies in Form GST ADT-02, while adjudication requires an impartial assessment of show-cause notices, replies, evidence and hearings. When the same officer performs both roles, the analysis identifies confirmation bias, pre-determination and breach of nemo judex in causa sua. Orders passed in this manner are presented as jurisdictionally defective, with writ jurisdiction available in appropriate cases involving natural justice violations or continuing recovery action. en-us Sat, 19 Sep 2026 08:25:40 +0530 Sat, 19 Sep 2026 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17433 GST audit under Section 65 and demand adjudication under Sections 73, 74 and 74A are analysed as separate functions. Audit involves investigation and recording discrepancies in Form GST ADT-02, while adjudication requires an impartial assessment of show-cause notices, replies, evidence and hearings. When the same officer performs both roles, the analysis identifies confirmation bias, pre-determination and breach of nemo judex in causa sua. Orders passed in this manner are presented as jurisdictionally defective, with writ jurisdiction available in appropriate cases involving natural justice violations or continuing recovery action. Articles Goods and Services Tax - GST Sat, 19 Sep 2026 08:25:40 +0530 https://www.taxtmi.com/article/detailed?id=17433