{"id":74356,"date":"2025-11-10T08:56:06","date_gmt":"2025-11-10T03:26:06","guid":{"rendered":""},"modified":"2025-11-10T08:56:06","modified_gmt":"2025-11-10T03:26:06","slug":"assessment-orders-quashed-rule-142-1a-requires-form-gst-drc-01a-notice-for-periods-before-15-10-2020-fresh-assessment-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74356","title":{"rendered":"Assessment orders quashed: Rule 142(1A) requires Form GST DRC-01A notice for periods before 15.10.2020; fresh assessment ordered"},"content":{"rendered":"<p>Assessment orders quashed: Rule 142(1A) requires Form GST DRC-01A notice for periods before 15.10.2020; fresh assessment ordered<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94038\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74356","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74356"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74356\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}