TaxTMI 
TaxTMI 
Our company was subjected to GST department audit for the years 2017-2020 and also from 2020-2023 tax years u/s. 65. Now department has again intimated discrepancy upon scrutiny of Returns u/s. 61 for 2019-20 and 2021-22. Request the distinguished experts their view and the way forward. Profuse thanks
Audit u/s.65 completed for 2017-2023 period. Scrutiny Notice received u/s.61
08 Nov 2025 
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Scrutiny after audit may be improper when it duplicates audited issues, but scrutiny can proceed for distinct matters.
Whether scrutiny of returns may be initiated after a departmental audit depends on whether the scrutiny raises new or distinct issues; if scrutiny duplicates matters already examined in a completed audit and communicated in a final audit report, authorities and courts treat such overlap as improper, while scrutiny may proceed when separate issues, jurisdictional authority, or limitation provisions permit; taxpayers should compare queries with audit findings, furnish the audit report and evidence, and raise written objections where appropriate. (AI Summary)
Whether scrutiny of returns may be initiated after a departmental audit depends on whether the scrutiny raises new or distinct issues; if scrutiny duplicates matters already examined in a completed audit and communicated in a final audit report, authorities and courts treat such overlap as improper, while scrutiny may proceed when separate issues, jurisdictional authority, or limitation provisions permit; taxpayers should compare queries with audit findings, furnish the audit report and evidence, and raise written objections where appropriate. (AI Summary)