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Can new issues be raised in SCN when the ADT 02 is raising those? - Goods and Services Tax - GSTExtract GST DESK Audit was initiated for FY 2019-20. The relevant documents were submitted and finally ADT-02 was issued by a particular officer (Say 'A'). Post the ADT-02 , DRC-01A was also issued by the same officer and accordingly a reply was filed by the Taxpayer. Now, (due to a transfer of officer) the audit authority has changed in the meanwhile and a new officer 'B' has taken the position. He is raising new issues in the SCN being issued which were neither covered in ADT 02 issued nor in the DRC 01A issued. Question is: Can there be new issues raised in the SCN when the ADT 02 and DRC 01A ssued already are not covering these matters? Can the SCN transverse beyond the scope of the issues raised in ADT 02 and DRC 01A ?
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