Form GST ASMT-10 discrepancies require a reply; pending representations do not excuse non-response before further proceedings.

A Form GST ASMT-10 notice alleging discrepancies in returns requires a timely reply, and pending representations on related GST issues do not excuse non-response. The Madras HC permitted the petitioner to file a reply within two weeks and directed the authorities to proceed only after due consideration of that reply. The matter was thus remitted for fresh consideration on the objections raised, without expressing any view on the merits of the alleged discrepancies.

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Outcome: The writ petition was disposed of by permitting the petitioner to file a reply to the notice in Form GST ASMT-10 within two weeks, with further proceedings to be taken upon consideration of the reply.

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