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Inspection ,Search and Seizure - Goods and Services Tax - GSTExtract 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 ?
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