Invocation of jurisdiction u/s. 73 of CGST Act without issuing Form GST ASMT-10 is not justified

Pepsico India Holdings Pvt. Ltd Vs Union of India And 3 Ors (Gauhati High Court)

Gauhati High Court held that initiation of proceedings under section 73 of the CGST Act, 2017 without issuing Form GST ASMT-10 as prescribed under section 61 of the CGST Act, 2017 is invalid. Accordingly, held that action is contrary to the provisions of law.

Facts- The petitioner is engaged in the marketing of soft drinks and fruit juices, as well as the manufacturing and supply of food products from its various locations across the country. The petitioner in the present proce

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