The HC quashed and set aside the assessment orders dated...

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 assessment proceedings after issuance of notice in Form GST DRC-01A and to pass consequential orders only after affording the petitioner an opportunity of hearing. The petition is allowed; parties are anonymized as petitioner and assessing authority/respondents for all ensuing proceedings.