Scruitiny of Returns - Goods and Services Tax - GST

Sec 73(1) Where it appears to the proper officer........... So when a notice is issued demanding tax for violation of say 16(4) straight away under Sec 73 is it possible to argue that To Appear anything to officer an investigation or assessment is required. The department cannot straight away launch Demand and Recovery mechanisms. In this case 16(4) violation can APPEAR to Officer only after undertaking a scrutiny of returns. So ASMT 10 proceedings are mandatory before initiating Sec 73(1) . The officer has to follow the due process and cannot skip the process.