2026-VIL-1252-GAU
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SGST High Court Cases

GST - Non-issuance of Form GST ASMT-10 before proceeding under Section 73 of CGST Act, 2017 - Petitioner challenged the notice in Form GST DRC-01 and the consequential adjudication order determining tax, interest and penalty - The demand was arrived at by examining the annual return and comparing it with other returns, e-way bills and records available with the Department, but no notice in Form GST ASMT-10 was issued - Whether non-issuance of Form GST ASMT-10 before initiating proceedings under Section 73 vitiates the proceedings, where the demand is founded on discrepancies noticed upon scrutiny of returns - HELD - Section 61 of CGST Act, 2017 read with Rule 99 of the CGST Rules, 2017 contemplates an opportunity for the registered person to explain the discrepancies noticed during scrutiny of returns before further action is taken. Communicating the discrepancies in Form GST ASMT-10 is not an empty formality - Section 73 permits a proper officer to proceed on independently available information or material. However, where the demand is founded on discrepancies noticed during scrutiny of returns, the procedure under Section 61 read with Rule 99 must be followed, as the source and foundation of the proposed demand determine its applicability - The Form GST DRC-01 itself disclosed that the alleged under-declaration was arrived at upon examination of returns and related particulars and the Respondents did not show any independent investigation or material unconnected with it. The proceedings under Section 73 could not have been initiated without first following the procedure under Section 61 read with Rule 99 - The notice in Form GST DRC-01 and the consequential adjudication order are set aside. The Respondents are at liberty to proceed in accordance with law, if otherwise permissible, subject to limitation and other requirements of the Act – The writ petition is allowed
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