https://www.taxtmi.com/highlights?id=103577 Search authorisation requires the competent officer to record reasons to believe; non-supply of those reasons to the searched person does not itself invalidate the search, but the original authorisation and contemporaneous records require examination in adjudication. Alleged absence of a Document Identification Number requires factual verification and does not alone justify quashing a notice. Investigation-based GST demands may proceed without prior return scrutiny, although scrutiny remains necessary for discrepancies identified solely through return scrutiny. A consolidated notice may cover multiple financial years if liability, limitation and applicable provisions are assessed separately for each year. Penalties cannot be imposed twice f..... en-us Wed, 09 Sep 2026 08:20:28 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103577 Search authorisation requires the competent officer to record reasons to believe; non-supply of those reasons to the searched person does not itself invalidate the search, but the original authorisation and contemporaneous records require examination in adjudication. Alleged absence of a Document Identification Number requires factual verification and does not alone justify quashing a notice. Investigation-based GST demands may proceed without prior return scrutiny, although scrutiny remains necessary for discrepancies identified solely through return scrutiny. A consolidated notice may cover multiple financial years if liability, limitation and applicable provisions are assessed separately for each year. Penalties cannot be imposed twice f..... Highlights GST Wed, 09 Sep 2026 08:20:28 +0530 https://www.taxtmi.com/highlights?id=103577