Upon fulfilment of two conditions: (i) selection of returns for scrutiny; and (ii) the discovery of discrepancies on such scrutiny; there is an obligation on the proper officer to issue a notice in Form GST ASMT-10 for scrutiny of returns. However, on closely examining both Sections 61 and 73 of the CGST Act, there is no indication in either provision that scrutiny of returns and the issuance of Form GST ASMT-10 constitute a mandatory pre-requisite for adjudication.