GST: Perils of Tax Administration with Algorithms & Recent Notices in AP

We are all aware of the system generated DRC 01 notices issued by the State Authorities of Telangana in November 2021 (https://taxguru.in/goods-and-service-tax/gst-perils-tax-administration-algorithms-notices.html). It appears that the State of Andhra Pradesh has joined the bandwagon. Recently, many taxpayers in Andhra Pradesh, falling under the administrative jurisdiction of “State Tax authorities” were issued system generated notices in Form ASMT 10 for the period 2017-18 to 2022-23 (Six Financial Years) which can be downloaded from their dashboard on GST portal. The taxpayers have to re...