Webinar: How to Reply ASMT-10, DRC-01 & DRC-07
onlinetaxupdate is conducting a webinar on 6th, 7th & 8th February, 2025 on topic ‘How to reply ASMT-10, DRC-01 & DRC-07
Tag: ASMT-10
Whether issuance of notice in Form ASMT-10 is mandatory before issuing SCN u/s 73/74?
No, the Honorable Madras High Court in the case of Mandarina Apartment Owners Welfare Association (MAOWA) set aside the assessment order stating that a close examination of sections 61 and 73 shows that scrutiny of returns and issuance of notice in form ASMT-10 do not constitute essential steps for adjudication.
Issuance of Form ASMT-10 notice is mandatory during the scrutiny of returns
The Hon’ble Madras High Court in M/s Mandarina Apartment Owners Welfare Association held that the show cause notice lacked reference to scrutiny under Section 61 of the Central Goods and Services Tax Act, 2017. Instead, it cited data from GSTR-01 and GSTR-3B returns, highlighting discrepancies.
Whether the assessment order u/s 73 is valid when the taxpayer was not given time to reply to ASMT-10?
The Honorable Kerala High Court noted that the Petitioner was not afforded any time for filing a reply to the notice in GST ASMT-10 and it is not disputed that the Petitioner’s GST registration was cancelled before the said notices were uploaded in GST Portal and opined that there is a violation of principles of natural justice.
Whether the adjournments granted for ASMT-10 proceedings be clubbed together to calculate the maximum permissible adjournments for proceedings u/s 73 of the Act?
The Honorable Calcutta High Court in the case of Pioneer Co-operative Car Parking Servicing and Construction Society Ltd. disposed of the writ petition holding that the adjournments granted for the notice issued u/s 61 cannot be clubbed together with proceedings u/s 73 of the CGST Act, 2017.