SCN after ADT 02

[Narayan Pujar]

Hi,

Can a SCN be issued based on new issues after objections in ADT 02 has been accepted and paid? Are there any case laws to support that no such SCN can be issued?

AI Summary

Can a Show Cause Notice be issued for new issues after objections in ADT 02 are settled? Yes, if new evidence arises. A discussion on whether a Show Cause Notice (SCN) can be issued for new issues after objections in ADT 02 are accepted and paid. Participants agree that an SCN can be issued if new issues arise, as the conclusion of an audit does not preclude further investigation. Citing a Madras High Court case, it is noted that authorities can initiate proceedings if new evidence emerges. Concerns are raised about the audit process's relevance if SCNs can be issued afterward, but it is clarified that each section has its purpose, and audit conclusions do not prevent future SCNs.