Separation of GST audit and adjudication functions requires fresh determination by an officer other than the audit officer.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST audit and adjudication should not be undertaken by the same officer where the adjudication order is issued under Section 73(9). The High Court, following a co-ordinate Bench ruling, quashed an order passed by the officer who had conducted the audit. Fresh adjudication was directed from the stage of the reply to the show-cause notice, to be undertaken by a proper officer other than the audit officer after providing an adequate hearing opportunity.....