GST return discrepancies require prior scrutiny notice before demand proceedings, with writ review available for mandatory procedural breaches.
Case-Laws
GST
GST demands under Section 73 of the AGST Act based on discrepancies found during return scrutiny require prior communication in Form GST ASMT-10, giving the registered person an opportunity to explain or rectify them. Proceedings based on independently available information stand differently, subject to Section 73. Participation in subsequent proceedings does not waive the scrutiny safeguard. A statutory appeal does not preclude writ review where proceedings breach the mandatory procedure governing jurisdiction and the resulting order violates natural justice.
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