Section 61 of the CGST Act, 2017—Scrutiny of Returns –Issuance of ASMT-10 ––- The petitioner challenged the impugned order dated 09.05.2022 on the ground of gross violation of principles of natural justice. The impugned order is made pursuant to the Scrutiny of the GST returns filed under Section 61 for the period 2018-2019. The court observed that if pursuant to Scrutiny under Section 61 ought to be preceded by issuance of Form ASMT 10. Though ASMT 10 was issued on 22.12.2021 pointing out certain discrepancies, the GST DRC-01 dated 15.02.2022 and the impugned order in GST DRC-07 dated 09.05.2022 are made on the basis of issues that are completely different from what was set out in Form ASMT 10 dated 22.12.2021. ASMT 10 is mandatory before proceeding to issue GST DRC-01, failure to issue the same in respect of the discrepancies forming the subject matter in GST DRC-01 dated 15.02.2022 culminating in GST DRC-07 dated 09.05.2022 would vitiate the entire proceedings. The 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.

Held that:- The Hon’ble High Court set aside the impugned order dated 09.05.2022 and remitted the matter back to the Assessing Officer for redoing the assessment. It is open to the Respondent to issue appropriate ASMT 10 and after affording a reasonable opportunity to the petitioner in the manner contemplated under the Act proceed further in accordance with law.