issue settled in GST audit u/s. 65 and after dropping ASMT-12, can the department issue SCN , and pass order under section 73

[HimangshuKumar Ray]

RTP is traders. for FY 2017-18, once GST department issued audit notice and settled the matter in audit report u/s. 65(6) of the GST Act on various issues, RTP paid for those issues and common credit was not raised in audit by Audit Team headed by Assistant Commissioner, CGST. Thereafter, Superintendent, CGST issued ASMT-10 on common credit issue, reply submitted in ASMT 11 and dropped the case on common credit issue. Thereafter officer changed and another Superintendent, CGST, directly issued SCN in DRC-01, RTP submitted reply and stated all the previous facts, officer passed order passed and demand raised on common credit issue. My Question is that the order and demand without jurisdiction?

AI Summary

Protection against double assessment: prior audit compliance bars fresh SCN on the same issue and period.
Settled audit conclusions and an accepted reply under the assessment notice form preclude a subsequent show cause notice and adjudication on the same issue, period and taxpayer; revenue must use the designated revisional power rather than freshly reopen the matter, reflecting the finality of audit proceedings and protection against double assessment.