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Issues: Whether an adjudication order under section 73(9) could be sustained when the proper officer had not served Form GST ASMT-10 under section 61 and rule 99, thereby depriving the assessee of notice of the alleged discrepancies and an effective opportunity to respond.
Analysis: Scrutiny of returns under section 61 requires the proper officer to identify the discrepancies noticed and communicate them to the assessee in Form GST ASMT-10. That intimation is the procedural step through which the assessee is made aware of the objections and is enabled to place an effective reply before coercive adjudication under section 73(9). As Form GST ASMT-10 had not been supplied, the assessee could not properly answer the show-cause notice. The order was therefore held to be vitiated for breach of natural justice.
Conclusion: The adjudication order under section 73(9) could not be sustained and was kept in abeyance, with directions to furnish Form GST ASMT-10, permit an additional reply, grant a hearing, and then pass a fresh order.
Final Conclusion: The writ court granted procedural relief to the assessee by setting aside the effect of the impugned adjudication and remitting the matter for reconsideration after due notice and hearing.
Ratio Decidendi: Where scrutiny-based GST adjudication proceeds without serving the statutory discrepancy intimation, the resulting order is liable to be invalidated for violation of natural justice and the matter must be reconsidered after giving the assessee a real opportunity to respond.
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