https://www.taxtmi.com/caselaws?id=780525 Non-issuance of the prior notice required under Rule 142(1A) before completion of assessment under Section 73 of the CGST Act vitiates the assessment process. The Andhra Pradesh High Court reiterated that where the rules mandate such notice, an order-in-original passed without compliance is unsustainable. The assessment order was set aside and the matter was remanded to the assessing authority for fresh adjudication after issuance of the required notice and compliance with law. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780525 Non-issuance of the prior notice required under Rule 142(1A) before completion of assessment under Section 73 of the CGST Act vitiates the assessment process. The Andhra Pradesh High Court reiterated that where the rules mandate such notice, an order-in-original passed without compliance is unsustainable. The assessment order was set aside and the matter was remanded to the assessing authority for fresh adjudication after issuance of the required notice and compliance with law. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780525