https://www.taxtmi.com/caselaws?id=774261 For the pre-amendment GST assessment period, the Andhra Pradesh High Court held that absence of the notice contemplated by Section 142(1)(A) before commencement of assessment proceedings vitiated the demand process. The challenge arose from a demand order covering reversal of input tax credit, tax, interest and penalty, and it was undisputed that no such notice had been served. Following its earlier decisions, the Court set aside the demand order and remanded the matter to the assessing authority for fresh assessment under the GST law and rules. en-us Wed, 02 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774261 For the pre-amendment GST assessment period, the Andhra Pradesh High Court held that absence of the notice contemplated by Section 142(1)(A) before commencement of assessment proceedings vitiated the demand process. The challenge arose from a demand order covering reversal of input tax credit, tax, interest and penalty, and it was undisputed that no such notice had been served. Following its earlier decisions, the Court set aside the demand order and remanded the matter to the assessing authority for fresh assessment under the GST law and rules. Case-Laws GST Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774261