Prior to issue of SCN, issuance of ASMT-10 and DRC-01A is mandatory.
Calcutta High Court holds communication of discrepancies in returns by issuing Form GST ASMT-10 to be mandatory before issuance of show cause notice under section 73 of CGST Act
[AMEX SERVICES AND ANR v. DEPUTY COMMISSIONER, STATE TAX, ASSANSOL CHARGE AND ORS [ WPA No 9391 of 2024]]
