Dear Experts,
We have received an ASMT-10 for one of our clients. The notice is not proper as no discrepancy in any return has been pointed out in attachment. No table showing any discrepancy have been intimated.
Only the officer has intimated that assessment proceedings are initiated & for the above, the following documents are required where he has asked for complete books of accounts including Fixed assets, stock details, Debtors/creditors list. etc.
Further, he has asked for personal hearing for the same, which failing to do so which result in ex parte of the case.
Is the personal hearing & document requirement valid as per Section 61 of CGST?
Debate Over ASMT-10 Notice Validity Under Section 61 of CGST Act: Practical Compliance vs. Strict Legal Adherence In a forum discussion about the validity of an ASMT-10 notice under Section 61 of the CGST Act, participants debated whether the notice's requirement for documents and a personal hearing was legitimate. One participant argued that the notice exceeded Section 61's scope, suggesting Sections 65 or 70 should be invoked for such requests. Another countered that the officer could request records for return scrutiny. Some advised submitting the documents pragmatically, while others emphasized adherence to legal procedures, criticizing the notice's legitimacy. The discussion highlighted differing views on practical compliance versus strict legal adherence. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
