Question ID : 44700

Notice u/s.61 and notice u/s.65 for same period for same assessee

where for FY 2020-21 a notice u/s 61 for Scrutiny was issued & certain points raised, but before the process was completed u/s 61, a notice u/s 65 was issued for complete audit of the same FY which is due to take place during the present month of August 2024, and after the issue of notice for audit u/s 65, SCN has been issued u/s 73(1) for issues raised in ASMT-10, which remain uncluded at the time of issue of notice u/s 65..... the PO too is the same & its a case of STATE GOVT .... MY QUERY HERE IS - CAN TWO PROCEEDINGS UNDER TWO DIFFERENT SECTIONS FOR SAME ASSESSEE AND SAME PERIOD BE CONTINUED PARALELLY BY SAME PROPER OFFICER

See, If the Proper Officer issues an SCN under section 73/74 on an issue/observation for a particular FY, the same issue/observation for that particular FY cannot be raised again by any authority including Audit. Section 6(2b) while giving cross-empowerment, restricts the GST officer from not initiating the proceeding under this Act on the same subject matter.