https://www.taxtmi.com/caselaws?id=781022 Assessment proceedings under the CGST Rules were treated as invalid where no prior notice in Form GST DRC-01A was issued under Rule 142(1A). For the relevant period, the unamended rule required such notice before assessment, and the later amendment of 15.10.2020, which made the requirement directory, did not apply retrospectively. The absence of the prescribed notice was held to go to the root of the proceedings, so the assessment orders were set aside and the matters remanded for fresh proceedings after issuing notice and giving an opportunity of hearing. en-us Wed, 05 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781022 Assessment proceedings under the CGST Rules were treated as invalid where no prior notice in Form GST DRC-01A was issued under Rule 142(1A). For the relevant period, the unamended rule required such notice before assessment, and the later amendment of 15.10.2020, which made the requirement directory, did not apply retrospectively. The absence of the prescribed notice was held to go to the root of the proceedings, so the assessment orders were set aside and the matters remanded for fresh proceedings after issuing notice and giving an opportunity of hearing. Case-Laws GST Wed, 05 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781022