https://www.taxtmi.com/forum/issue?id=120584 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. en-us Sat, 08 Nov 2025 18:04:42 +0530 Sat, 22 Nov 2025 22:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120584 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. Discussion-Forum GST Sat, 08 Nov 2025 18:04:42 +0530 https://www.taxtmi.com/forum/issue?id=120584