https://www.taxtmi.com/caselaws?id=432632 Where GST proceedings were initiated without issuing the mandatory pre-SCN intimation under Rule 142(1A) in Part A of Form GST DRC-01A, the HC held that the initiation itself was legally defective because the rule requires prior communication of the officer's ascertainment of tax, interest, and penalty. Subsequent reminders could not cure this inherent jurisdictional infirmity, and the later adjudication order passed on the same defective foundation was equally unsustainable. The impugned notice dated 10.11.2022 (and consequential order) was quashed and the petition was allowed, with liberty to initiate fresh proceedings in accordance with law. en-us Mon, 02 Jan 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432632 Where GST proceedings were initiated without issuing the mandatory pre-SCN intimation under Rule 142(1A) in Part A of Form GST DRC-01A, the HC held that the initiation itself was legally defective because the rule requires prior communication of the officer's ascertainment of tax, interest, and penalty. Subsequent reminders could not cure this inherent jurisdictional infirmity, and the later adjudication order passed on the same defective foundation was equally unsustainable. The impugned notice dated 10.11.2022 (and consequential order) was quashed and the petition was allowed, with liberty to initiate fresh proceedings in accordance with law. Case-Laws GST Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432632