https://www.taxtmi.com/caselaws?id=445023 The HC set aside the assessment order dated 31.03.2022, finding issuance of a show-cause notice without prior intimation under pre-amendment Rule 142(1A) violated principles of natural justice. Because the assessment period spanned pre- and post-amendment phases, the court applied the pre-amendment mandatory procedure in the taxpayer's favour and directed the authority to issue a fresh tax intimation under Rule 142(1A) (pre-amendment) within two weeks of receipt of the order, quashing the impugned assessment. en-us Fri, 13 Oct 2023 00:00:00 +0530 Tue, 30 Sep 2025 18:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445023 The HC set aside the assessment order dated 31.03.2022, finding issuance of a show-cause notice without prior intimation under pre-amendment Rule 142(1A) violated principles of natural justice. Because the assessment period spanned pre- and post-amendment phases, the court applied the pre-amendment mandatory procedure in the taxpayer's favour and directed the authority to issue a fresh tax intimation under Rule 142(1A) (pre-amendment) within two weeks of receipt of the order, quashing the impugned assessment. Case-Laws GST Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445023