https://www.taxtmi.com/forum/issue?id=119207 Whether a show cause notice under Section 73 can be issued without prior Form ASMT 10 is disputed: one view treats Rule 99(1)'s 'shall' as mandating ASMT 10 and adherence to due process, while another view permits direct issuance where ineligibility of input tax credit is apparent on the face of filed returns. The debate centers on the proper scope of 'scrutiny', whether simple desk review suffices, whether omission of ASMT 10 causes prejudicial breach of natural justice, and conflicting high court authorities on the procedural consequence of not issuing ASMT 10. en-us Mon, 15 Jul 2024 10:34:38 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119207 Whether a show cause notice under Section 73 can be issued without prior Form ASMT 10 is disputed: one view treats Rule 99(1)'s 'shall' as mandating ASMT 10 and adherence to due process, while another view permits direct issuance where ineligibility of input tax credit is apparent on the face of filed returns. The debate centers on the proper scope of 'scrutiny', whether simple desk review suffices, whether omission of ASMT 10 causes prejudicial breach of natural justice, and conflicting high court authorities on the procedural consequence of not issuing ASMT 10. Discussion-Forum GST Mon, 15 Jul 2024 10:34:38 +0530 https://www.taxtmi.com/forum/issue?id=119207