ASMT 10 issued against for same grounds same FY

[vishwanath shetty]

Respected Experts,

I want to know whether, ASMT-10 can be issued twice for identical grounds for same FY.

Previously, ASMT-10 was issued for FY 2022-23 under the parameter 'Excess ITC availed in GSTR-3B/GSTR-9 which is not confirmed in GSTR-2B/GSTR-2A (Common)' this was due to unreconciled ITC shown in GSTR-9C, to which we had duly replied in ASMT-11. After that, no further communication was received.

Now, after one year, another ASMT-10 has been issued for the same year under the parameter 'Unreconciled tax in Table 9S and unreconciled ITC in Table 12F of GSTR-9C.' However, there is no such unreconciled tax in GSTR-9C, and the unreconciled ITC is already covered in the previous ASMT-10. Hence, this appears to be a repetition of the query raised by the department.

Is the 2nd ASMT-10 valid?

[Raam Srinivasan Swaminathan Kalpathi]

Dear Querist

If the scrutiny pertains to the same point to which ASMT-11 was already filed then why did we not take a satisfaction in ASMT-12? That was a deficiency on our part.

I would sincerely urge you to meet the jurisdictional Suptt. and explain the point and file a copy of the submissions already furnished and this time insist on satisfaction in ASMT-12 from the department.

If the issue relates to a distinct point then please file your response in ASMT-11.

Instead of arguing on technical issues, what is ideal would be to submit a reponse on the substantive issue raised in ASMT-10. Jurisdictional Suptt will not be able to close the proceedings without the RTP filing a reply.

Also, once a reply is filed, please insist on satisfaction in ASMT-12.

[vishwanath shetty]

Thanks for your response.

[Pinnacle Tax Advisor]

generally it is not issued for the same point and for same period, but if discrepanceis were not address completely in earlier reply, further notice can be issued for same discrepanceis

[Shilpi Jain]

You could reply to this ASMT-10 stating that this is already covered in the earlier ASMT-10 which was replied to.

There is no bar in the number of ASMT's that can be issued.

AI Summary

ASMT-10 scrutiny can repeat on the same year, but replies should address the substantive issue and seek ASMT-12 closure. Scrutiny under ASMT-10 may involve repeated queries for the same financial year where an earlier notice on ITC reconciliation has already been replied to in ASMT-11. The discussion notes that a second notice may still be issued if the earlier discrepancy was not fully addressed or if the later notice concerns a distinct point. The suggested course is to reply on the substantive issue, place the earlier submission on record, and seek closure through ASMT-12 once the department is satisfied.