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

Repeated tax inspections require fresh, articulable evidence before reopening periods already adjudicated under GST.
Inspection powers under Section 67 permit officers to inspect where there are reasons to believe tax evasion or contravention has occurred, and multiple inspections are permissible only if supported by new, articulable incriminating material or distinct scope. Once an adjudication order for a period has been passed and is under appeal, re-inspection of the same period on the same facts is ordinarily not sustainable absent fresh evidence, fraud, collusion or material suppression; overlapping inspections must therefore be based on new grounds or different years/issues to be valid.