Inspection ,Search and Seizure, Goods and Services Tax - GST

[VENU K]

Can the proper officer authorised to do a search extend his jurisdiction to earlier years and issue a show cause notice even for earlier years, on the basis of information gathered on the basis of Search ?

For more clarity let us assume a search was conducted during financial year 2023-2024. Now, based on information collected can the Investigating officer who conducted search extend his jurisdiction to earlier financial years and issue SCN .Say 2018-19 onwards upto FY 2023-24.Or is his jurisdiction confined to the year for which INS 01 was issued?

Or should it go to the jurisdictional Officer to verify the documents and issue an SCN ?

Posts / Replies

[Sadanand Bulbule]

Investigation officer can examine any suspected transactions related to any period. There is no bar as such.