https://www.taxtmi.com/caselaws?id=783094 In scrutiny proceedings under Section 61 of the CGST Act, a prior notice under Rule 142(1A) is required before moving to demand proceedings under Section 73 when the dealer's explanation is not accepted. The Court held that scrutiny must first be completed and, before assessment action is taken under the demand provisions, the Rule 142(1A) notice must be issued. Assessments made without that notice were therefore unsustainable. The ruling was confined to assessment periods before the 15.10.2020 amendment to Rule 142(1A), and the defective orders were set aside with remand for fresh action after issuing the required notice. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783094 In scrutiny proceedings under Section 61 of the CGST Act, a prior notice under Rule 142(1A) is required before moving to demand proceedings under Section 73 when the dealer's explanation is not accepted. The Court held that scrutiny must first be completed and, before assessment action is taken under the demand provisions, the Rule 142(1A) notice must be issued. Assessments made without that notice were therefore unsustainable. The ruling was confined to assessment periods before the 15.10.2020 amendment to Rule 142(1A), and the defective orders were set aside with remand for fresh action after issuing the required notice. Case-Laws GST Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783094