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?

AI Summary

GST assessment notice repetition questioned where a second ASMT-10 raises the same reconciliation issue for the same year. Re-issuance of ASMT-10 on the same assessment year and on substantially identical reconciliation issues requires an independent basis. Where an earlier ASMT-10 had already been issued for alleged excess ITC availed in GSTR-3B/GSTR-9 not confirmed in GSTR-2B/GSTR-2A, and the taxpayer had replied through ASMT-11 with no further communication thereafter, a later ASMT-10 raising another reconciliation parameter may be questioned as repetitive. The key concern is whether the second notice is based on a distinct unreconciled item or merely repeats an issue already examined.