https://www.taxtmi.com/forum/issue?id=118874 New substantive issues generally should not be introduced in a show cause notice when earlier audit communications (ADT 02 and DRC 01A) did not raise those matters; only clerical corrigenda are appropriate. Whether to challenge an SCN that goes beyond prior audit findings depends on the factual matrix, officer jurisdiction, prior mandatory communications, and whether the variation deprives the taxpayer of statutory election or payment options. en-us Wed, 29 Nov 2023 11:55:34 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118874 New substantive issues generally should not be introduced in a show cause notice when earlier audit communications (ADT 02 and DRC 01A) did not raise those matters; only clerical corrigenda are appropriate. Whether to challenge an SCN that goes beyond prior audit findings depends on the factual matrix, officer jurisdiction, prior mandatory communications, and whether the variation deprives the taxpayer of statutory election or payment options. Discussion-Forum GST Wed, 29 Nov 2023 11:55:34 +0530 https://www.taxtmi.com/forum/issue?id=118874