https://www.taxtmi.com/caselaws?id=798608 GST demand proceedings founded on search and investigation need not be preceded by return scrutiny under Section 61 or FORM GST ASMT-10, which apply where discrepancies arise from scrutiny of returns. Search authorisation requires pre-existing reasons to believe; the existence of FORM GST INS-01 alone is insufficient, while non-supply of recorded reasons does not prove their absence. A single notice may cover multiple financial years under the respective demand provisions, provided liability, limitation and statutory conditions are assessed year-wise. Multiple penalty provisions may be invoked, but the same act or omission cannot attract double penalty. Disputed suppression, fraud and tax quantification require adjudicatory factual examination. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798608 GST demand proceedings founded on search and investigation need not be preceded by return scrutiny under Section 61 or FORM GST ASMT-10, which apply where discrepancies arise from scrutiny of returns. Search authorisation requires pre-existing reasons to believe; the existence of FORM GST INS-01 alone is insufficient, while non-supply of recorded reasons does not prove their absence. A single notice may cover multiple financial years under the respective demand provisions, provided liability, limitation and statutory conditions are assessed year-wise. Multiple penalty provisions may be invoked, but the same act or omission cannot attract double penalty. Disputed suppression, fraud and tax quantification require adjudicatory factual examination. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798608