Auditing officers lose adjudicating notice power under GST system

Experts allege that auditing and investigating officers were not adjudicating the notices judiciously and were retaining the demands made in them

Assessees have got some relief as only jurisdictional tax officers would now be able to adjudicate notices issued under the goods and services tax (GST) system.

The power to adjudicate these notices have been taken away from auditing and investigating officers under the GST system, according to a circular issued by the Central Board of Indirect Taxes and Customs (CBIC).

Now, the central tax officers of audit commissionerates and Directorate General of Goods and Services Tax Intelligence (DGGI) can issue only notices, raising additional demand. Once a notice is issued by an auditing officer or an investigating officer or a jurisdictional officer,