https://www.taxtmi.com/caselaws?id=792297 An assessment order under GST passed without prior notice under Rule 142(1)(A) of the CGST Rules, 2017 was held unsustainable. The defect in the pre-assessment notice was undisputed, and the Court followed the binding view that an assessment made without the statutory notice is invalid. The assessment order was set aside and the matter was remanded for fresh assessment in accordance with law, subject to deposit of 20% of the disputed tax within the stipulated time. en-us Tue, 28 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792297 An assessment order under GST passed without prior notice under Rule 142(1)(A) of the CGST Rules, 2017 was held unsustainable. The defect in the pre-assessment notice was undisputed, and the Court followed the binding view that an assessment made without the statutory notice is invalid. The assessment order was set aside and the matter was remanded for fresh assessment in accordance with law, subject to deposit of 20% of the disputed tax within the stipulated time. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792297