Dear Experts,
Requesting your expert views on the following:
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After issuance of audit observations under Rule 101(4), can the department proceed to issue a Show Cause Notice (SCN) under Section 73/74 without issuing the final audit report in Form ADT-02? If that is done, doesn't it lead to procedural lapse? Can this be contested by way of appeal with first appellate authority?
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Once ADT-02 is issued, is it permissible to accept the discrepancies and make full payment through Form DRC-03?
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If partial payment is made via DRC-03, can the remaining observations still be contested?
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In case of full payment under DRC-03 for the discrepancies noted in ADT-02, is the department still allowed to issue an SCN under Section 73/74 for the same issues?
Regards,
S Ram