Issuance of Form GST ASMT-10 Mandatory Before Show Cause Notice Under Section 73: Gauhati HC

• The Gauhati High Court ruled that issuing a notice in Form GST ASMT-10 under Section 61 is mandatory before issuing a show cause notice under Section 73 of the CGST Act for discrepancies found during scrutiny of returns.
• The Court held that bypassing the Form GST ASMT-10 step invalidates proceedings under Section 73.
• In the case, the revenue authority failed to issue Form GST ASMT-10 before issuing the show cause notice, leading the Court to quash the notice.
• The judgment reinforces procedural fairness and the statutory requirement to follow the prescribed scrutiny mechanism before initiating recovery proceedings.
• The Court’s decision aligns with similar rulings by other High Courts, including one upheld by the Supreme Court.

Source: trilegal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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