Can inspection can be conducted twice for a FY

[UDHAYKUMAR KANDASAMY]

Dear all,

Can inspection can be done under GST twice for the same FY when the first inspection was ready adjudicated as per provisions of law and order wad passed.

In Sept 2022 inspection was conducted covering FY 2017-18 to FY 2021-22 as per GST act and order was issued and the order is in appeal as of today.

Inspection for the FY 2018-19 to FY 2024-25 was conducted in the 3rd week of April 2025 for the same assessee.

Whether it is possible to conduct inspection again for FY 2018-19 to FY 2021-22 for the same assessee?

Is it valid under GST Act?

Please clarify.

Thanks

AI Summary

Tax Authority's Repeated Inspection Raises Legal Concerns Over Overlapping Financial Years and Potential Procedural Overreach A tax authority conducted an inspection for financial years 2017-18 to 2021-22, issuing an adjudication order under appeal. Subsequently, another inspection was initiated for financial years 2018-19 to 2024-25, creating potential overlap. Legal experts suggest repeated inspections for the same period are generally impermissible without new material evidence, as per GST Act provisions and judicial precedents emphasizing principles of res judicata and preventing double jeopardy.