Gauhati HC: GST Demand Invalid Without ASMT-10 Notice U/S 61

The Gauhati High Court has ruled that GST authorities cannot bypass the mandatory statutory process outlined under Section 61 of the CGST Act during return scrutiny. The Court emphasised that failing to issue Form GST ASMT-10 before initiating tax demand proceedings renders the entire subsequent adjudication process legally unsustainable and void. The issue arose after the tax department initiated…