Form ASMT-10 notice Issuance is mandatory during scrutiny of returns: Madras HC

Mandarina Apartment Owners Welfare Association Vs Commercial Tax Officer/State Tax Officer (Madras High Court) Summary: The Madras High Court in M/s Mandarina Apartment Owners Welfare Association v. Commercial Tax Officer ruled that issuing Form ASMT-10 is mandatory when discrepancies arise during the scrutiny of returns under Section 61 of the CGST Act, 2017. The case involved two writ petitions where the petitioner challenged orders passed without proper scrutiny notices. The court observed that the failure to issue ASMT-10 notices rendered the scrutiny invalid, though adjudication was still...