Assessment orders quashed: Rule 142(1A) requires Form GST DRC-01A notice for periods before 15.10.2020; fresh assessment ordered

Assessment orders quashed: Rule 142(1A) requires Form GST DRC-01A notice for periods before 15.10.2020; fresh assessment orderedCase-LawsGSTThe HC quashed and set aside the assessment orders dated 28.02.2025 and held that for assessment periods prior to 1

Assessment orders quashed: Rule 142(1A) requires Form GST DRC-01A notice for periods before 15.10.2020; fresh assessment ordered
Case-Laws
GST
The HC quashed and set aside the assessment orders dated 28.02.2025 and held that for assessment periods prior to 15.10.2020 the pre-condition of service of notice in Form GST DRC-01A under Rule 142(1A) is mandatory; consequently an assessment made without such notice is invalid. The matter is remitted to the assessing authority to initiate fresh

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