https://www.taxtmi.com/forum/issue?id=118494 Whether an ASMT-10 notice under Section 61 may require full books of account and a personal hearing is contested: some view Section 61 as limited to verification of return particulars and not a basis for calling comprehensive records, while others contend the officer may invoke related audit or investigatory powers to request records and afford hearing, leaving taxpayers to choose between complying or challenging the notice. en-us Fri, 21 Apr 2023 15:51:01 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118494 Whether an ASMT-10 notice under Section 61 may require full books of account and a personal hearing is contested: some view Section 61 as limited to verification of return particulars and not a basis for calling comprehensive records, while others contend the officer may invoke related audit or investigatory powers to request records and afford hearing, leaving taxpayers to choose between complying or challenging the notice. Discussion-Forum GST Fri, 21 Apr 2023 15:51:01 +0530 https://www.taxtmi.com/forum/issue?id=118494