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

Violation of natural justice supports appeal where extension request was ignored in assessment proceedings rather than rectification. Advisers recommend appealing an assessment order where a previously closed ASMT-12 matter was reopened by a show cause notice and the authority passed an order without considering an extension of time request. Key preparatory steps are to establish dates of the SCN and order, how and when the extension was filed, any denial communication, and whether the ASMT-12 closure was presented; the preferred ground is violation of the principle of natural justice rather than seeking rectification.