GST ASMT-10 is merely a notice where discrepancies are found and intimated to the taxpayers. Hence there is no personal hearing in ASMT-10.
source https://www.caclubindia.com/articles/scrutiny-of-returns-gst-asmt-10-47275.asp
source https://www.caclubindia.com/articles/scrutiny-of-returns-gst-asmt-10-47275.asp
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