https://www.taxtmi.com/caselaws?id=419452 The Madras HC held that a GST assessment order was invalid due to violation of natural justice principles. Revenue issued notice under Section 74(5) but failed to issue mandatory notice under Section 74(1) before passing the assessment order. The court ruled that after issuing DRC-01A under Section 74(5), if the assessee does not accept the proposal, revenue must issue independent notice under Section 74(1) in DRC-01 format before assessment. Since this mandatory procedural requirement was not followed, the assessment order was vitiated and could not withstand legal scrutiny. en-us Thu, 10 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419452 The Madras HC held that a GST assessment order was invalid due to violation of natural justice principles. Revenue issued notice under Section 74(5) but failed to issue mandatory notice under Section 74(1) before passing the assessment order. The court ruled that after issuing DRC-01A under Section 74(5), if the assessee does not accept the proposal, revenue must issue independent notice under Section 74(1) in DRC-01 format before assessment. Since this mandatory procedural requirement was not followed, the assessment order was vitiated and could not withstand legal scrutiny. Case-Laws GST Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419452