https://www.taxtmi.com/forum/issue?id=119386 The audit conclusion under ADT-02 functions as an intimation of findings at the end of the audit visit and does not automatically bar subsequent issuance of an SCN where credible external or newly discovered evidence indicates suppression or evasion; however, extension of limitation periods for such proceedings requires a showing of deliberate concealment and judicial stay may be available in particular factual circumstances. en-us Tue, 05 Nov 2024 17:36:53 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119386 The audit conclusion under ADT-02 functions as an intimation of findings at the end of the audit visit and does not automatically bar subsequent issuance of an SCN where credible external or newly discovered evidence indicates suppression or evasion; however, extension of limitation periods for such proceedings requires a showing of deliberate concealment and judicial stay may be available in particular factual circumstances. Discussion-Forum GST Tue, 05 Nov 2024 17:36:53 +0530 https://www.taxtmi.com/forum/issue?id=119386