SCN after ADT 02, Goods and Services Tax - GST

[Narayan Pujar]

Hi,

Can a SCN be issued based on new issues after objections in ADT 02 has been accepted and paid? Are there any case laws to support that no such SCN can be issued?

Posts / Replies

[Sadanand Bulbule]

Dear Sir

In terms of Section 65[6], once ADT-02 is issued means, it signifies the conclusion of audit proceedings and accordingly the auditee needs to comply its observations. However the authorities may initiate proceedings under Section 73/74 based on cogent evidences indicating suppression of facts/evasion of tax received from external & reliable sources under Section 65[7].

Since there is a fresh SCN, double check your facts and answer it properly. 

Case law:

The Hon'ble Madras High Court judgement dated 30/01/2024 rendered in the case of M/s. ABT Limited Vs. Additional Commissioner of GST & Central Excise. WP No.1756 of 2024. WMP. No.1810 of 2024 in favour of the department.