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<h1>Telangana GST Authorities Directed to Issue GSTR-3A Notices Before ASMT-13 Assessments to Prevent Procedural Lapses</h1> The circular addresses procedural lapses in raising demands under the Telangana GST Act. Tax authorities are instructed to follow proper procedures when conducting non-filer assessments, specifically issuing FORM GSTR-3A notices before FORM GST ASMT-13 assessments. The circular responds to adverse remarks from the High Court regarding failure to provide taxpayers reasonable opportunities to present their cases. Officials are directed to strictly adhere to Standard Operating Procedures, provide adequate hearing opportunities to taxpayers, and follow prescribed procedures. The Commissioner warns that deviations will be viewed seriously.