Proper officer cannot issue DRC-01/01A on matters not intimated to taxpayer in form ASMT 10

Vadivel Pyrotech Private Limited Vs Assistant Commissioner (ST) (Madras High Court) To a pointed question as to whether Form ASMT 10 which ought to have been issued in respect of aspects forming the subject matter of the proceedings in GST DRC-01 culminating in GST DRC-07 in view of the fact that the proceedings are pursuant to scrutiny of assessments, the learned Additional Government Pleader submitted that Form ASMT 10 was not issued other than the one issued on 22.12.2021, which does not cover the issues raised in the impugned proceeding. The learned Additional Government Pleader sought lea...