GST audit officers cannot issue demand notices or adjudicate their own audit findings, requiring a different proper officer.

GST audit officers cannot issue demand notices or adjudicate their own audit findings, requiring a different proper officer.Case-LawsGSTAn officer who conducts a GST audit under section 65 cannot subsequently issue the notice and adjudicate the demand….

GST audit officers cannot issue demand notices or adjudicate their own audit findings, requiring a different proper officer.
Case-Laws
GST
An officer who conducts a GST audit under section 65 cannot subsequently issue the notice and adjudicate the demand. Where the audit officer has also passed the original order, fresh consideration is required by a different proper officer. For the demand concerned, reconsideration begins at the stage of reply to the intimation under section 73(5), subject to a deposit of 10% of the tax demanded. The merits and all contentions remain open.
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