{"id":76645,"date":"2026-09-16T08:38:35","date_gmt":"2026-09-16T08:38:35","guid":{"rendered":""},"modified":"2026-09-16T08:38:35","modified_gmt":"2026-09-16T08:38:35","slug":"separation-of-gst-audit-and-adjudication-functions-requires-fresh-determination-by-an-officer-other-than-the-audit-officer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76645","title":{"rendered":"Separation of GST audit and adjudication functions requires fresh determination by an officer other than the audit officer."},"content":{"rendered":"<p>Separation of GST audit and adjudication functions requires fresh determination by an officer other than the audit officer.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103823\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Separation of GST audit and adjudication functions requires fresh determination by an officer other than the audit officer.Case-LawsGSTGST audit and adjudication should not be undertaken by the same officer where the adjudication order is issued under &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76645","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76645"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76645\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}