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

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.