Hi,
Is it possible under law that for a particular period Service Tax Commissioner issues a SCN and later Commissioner drops and issues a no demand adjudication order and after two years audit wing again issues a notice to conduct audit for the same period.
Pls enlighten.
Saket
Can the Audit Wing Issue a Notice After a Dropped SCN? Yes, Audits are Independent but No Reissue of Demand SCN. A participant inquired whether it is legally permissible for the Service Tax Commissioner to issue a Show Cause Notice (SCN), drop it, and then have the audit wing issue an audit notice for the same period two years later. Respondents clarified that this is possible, as audits are conducted by the Audit Commissionerate independently of any previous notices. However, a demand SCN cannot be reissued for the same issue and period if it was previously addressed. A special audit may be conducted under specific circumstances as per the relevant legal provisions. (AI Summary)
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