Validity of Improper ASMT 10 & Section 61 of CGST

[VARDHMAN DOOGAR]

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?

AI Summary

Scope of Section 61: whether return-scrutiny notices may compel production of full books and hearings under audit powers.
Whether an ASMT-10 notice under Section 61 may require full books of account and a personal hearing is contested: some view Section 61 as limited to verification of return particulars and not a basis for calling comprehensive records, while others contend the officer may invoke related audit or investigatory powers to request records and afford hearing, leaving taxpayers to choose between complying or challenging the notice.