Notice for Audit

[saket s]

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

AI Summary

Audit notices: audit wing may re-examine past periods, but demand SCNs generally cannot be reissued for the same period.
The audit wing may examine past periods irrespective of prior SCNs; the Audit Commissionerate conducts audits and may identify discrepancies while adjudication of any demand remains with the respective Commissionerate. A previous SCN followed by a no-demand adjudication is treated as departmental knowledge, ordinarily precluding reissuance of a demand SCN for the same issue and period or invocation of extended limitation. The government may order a special audit in exceptional cases.