https://www.taxtmi.com/caselaws?id=434205 HC allowed writ petitions challenging GST assessment orders under Section 74(5). The court found non-compliance with Rule 142(1) mandatory notice requirements, specifically highlighting absence of electronic notice upload. Orders dated 12.03.2021 and 10.03.2021 were set aside, with directions to Assessing Officer to follow prescribed procedural guidelines and provide proper show cause notice before final assessment. en-us Mon, 30 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434205 HC allowed writ petitions challenging GST assessment orders under Section 74(5). The court found non-compliance with Rule 142(1) mandatory notice requirements, specifically highlighting absence of electronic notice upload. Orders dated 12.03.2021 and 10.03.2021 were set aside, with directions to Assessing Officer to follow prescribed procedural guidelines and provide proper show cause notice before final assessment. Case-Laws GST Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434205