asmt-10 issue raised in show cause notice

[Vel Murugan]

hello,

the department has raised an issue about 2017-18 through ASMT-10 and reply was filed in ASMT-11 and it was closed through ASMT-12. But, the same issue has been raised in SCN and orders were passed without considering the extension of time request before 31.12.2017. Now, whether rectification of the order is possible or appeal on the PNJ ground? kindly advised, thanks.

[Amit Agrawal]

Kindly share some specifics please.

What is date of the SCN and date of Order? How was the request for extension of time was filed and when, the date, it was filed? Whether denial of your request for extension was communicated back to you before passing the order and if yes, when?

Whether the fact that "very same matter is closed vide Form ASMT-12" was put on record with supporting evidences while filing request for extension of time and if yes, whether same was considered while passing the Order?

[KASTURI SETHI]

In this scenario, filing an appeal is the best recourse. If you opt for rectification, your time will be wasted. Violation of PNJ is the strongest ground for filing appeal.

[Satyanarayan Parwal]

I agree with Mr Kasturi Sethi's view in this matter !

[KASTURI SETHI]

Sh Satyanarayan Parwal Ji,

Thank you very much, Sir.

[KASTURI SETHI]

Sh. Vel Murugan Ji,

Non-response is against the norms of the etiquette.

AI Summary

Tax Issue Resurfaces: Appeal Advised Due to Procedural Natural Justice Violation in ASMT-10 Case for 2017-18 A discussion on a forum addresses an issue raised by the tax department regarding the 2017-18 period through ASMT-10, which was initially resolved via ASMT-11 and ASMT-12. However, the same issue resurfaced in a show cause notice (SCN) and orders were passed without considering a request for an extension of time. The discussion revolves around whether rectification of the order is possible or if an appeal should be filed on the grounds of procedural natural justice (PNJ) violation. Contributors suggest that filing an appeal is the best course of action.