Prior notice under GST assessment rules is mandatory; omission vitiates the assessment and requires fresh adjudication.

Non-issuance of the prior notice required under Rule 142(1A) before completion of assessment under Section 73 of the CGST Act vitiates the assessment process. The Andhra Pradesh High Court reiterated that where the rules mandate such notice, an order-in-original passed without compliance is unsustainable. The assessment order was set aside and the matter was remanded to the assessing authority for fresh adjudication after issuance of the required notice and compliance with law.

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Issues: Whether an order of assessment under Section 73 of the Central Goods and Services Tax Act, 2017 is liable to be set aside for non-issuance of the prior notice contemplated under Rule 142(1A) of the Central Goods and Services Tax Rules, 2017.

Analysis: The challenge was founded on the absence of a prior notice under Rule 142(1A) before passing the order-in-original. The Court followed its consistent view that non-issuance of such notice vitiates the assessment process.

Conclusion: The assessment order was set aside and the matter was remanded to the assessing authority for fresh completion of assessment after issuance of the necessary notice, in favour of the petitioner.

Final Conclusion: The impugned assessment did not survive and the proceedings were restored to the assessing authority for fresh adjudication in accordance with law.

Ratio Decidendi: Where the statute or rules require prior notice before completion of assessment, failure to issue that notice renders the assessment unsustainable and warrants remand for fresh consideration after compliance.

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