Can the proper officer authorised to do a search extend his jurisdiction to earlier years and issue a show cause notice even for earlier years, on the basis of information gathered on the basis of Search ?
For more clarity let us assume a search was conducted during financial year 2023-2024. Now, based on information collected can the Investigating officer who conducted search extend his jurisdiction to earlier financial years and issue SCN .Say 2018-19 onwards upto FY 2023-24.Or is his jurisdiction confined to the year for which INS 01 was issued?
Or should it go to the jurisdictional Officer to verify the documents and issue an SCN ?
GST Officers Can Issue SCNs for Past Years Based on Search Findings, No Time Restriction on Jurisdiction. A query was raised regarding whether a GST officer conducting a search can extend their jurisdiction to previous financial years and issue a show cause notice (SCN) based on information gathered during the search. The scenario considered involves a search conducted in the financial year 2023-2024, with the question of whether the officer can issue SCNs for earlier years, such as 2018-2019 onwards. The response clarified that an investigating officer can examine suspected transactions for any period, indicating there is no restriction on their jurisdiction concerning past financial years. (AI Summary)
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