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    <title>ASMT 10 issued against for same grounds same FY</title>
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    <description>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.</description>
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      <description>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.</description>
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