https://www.taxtmi.com/article/detailed?id=15631 Acceptance of a registered person's explanation recorded at the end of scrutiny, with communication that no further action is required, closes the scrutiny cycle and bars initiation of determination proceedings on the same discrepancies, period and transactions; a later show cause notice and demand duplicating those grounds is legally impermissible. en-us Fri, 19 Dec 2025 08:31:14 +0530 Fri, 19 Dec 2025 08:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15631 Acceptance of a registered person's explanation recorded at the end of scrutiny, with communication that no further action is required, closes the scrutiny cycle and bars initiation of determination proceedings on the same discrepancies, period and transactions; a later show cause notice and demand duplicating those grounds is legally impermissible. Articles Goods and Services Tax - GST Fri, 19 Dec 2025 08:31:14 +0530 https://www.taxtmi.com/article/detailed?id=15631