issue settled in GST audit u/s. 65 and after dropping ASMT-12, can the department issue SCN , and pass order under section 73 https://www.taxtmi.com/forum/issue?id=119311 Settled audit conclusions and an accepted reply under the assessment notice form preclude a subsequent show cause notice and adjudication on the same issue, period and taxpayer; revenue must use the designated revisional power rather than freshly reopen the matter, reflecting the finality of audit proceedings and protection against double assessment. en-us Wed, 18 Sep 2024 19:10:08 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator issue settled in GST audit u/s. 65 and after dropping ASMT-12, can the department issue SCN , and pass order under section 73 https://www.taxtmi.com/forum/issue?id=119311 Settled audit conclusions and an accepted reply under the assessment notice form preclude a subsequent show cause notice and adjudication on the same issue, period and taxpayer; revenue must use the designated revisional power rather than freshly reopen the matter, reflecting the finality of audit proceedings and protection against double assessment. Discussion-Forum GST Wed, 18 Sep 2024 19:10:08 +0530 https://www.taxtmi.com/forum/issue?id=119311