2025 (11) TMI 490

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....24938 of 2025 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE SUBHENDU SAMANTA Counsel for the Petitioner: K. Raghavender Reddy., Uttara Legal. Counsel for the Respondent(S): GP For Commercial Tax. GP For Mines And Geology. COMMON ORDER: (PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) As both these writ petitions raise a similar issue, they are being d....

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.... time for ascertaining whether such notice has been issued or not. 6. The learned Standing Counsel, on instructions, submits that the records available with the respondents do not indicate any such notice being issued. 7. The question of the availability of an assessment order, without prior issuance of notice in Form GST DRC-01A, under Rule 142(1A) had been considered by this Court in New M....

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....Counsel would have to be rejected, in the facts of the present case. By virtue of the amendment, dated 15.10.2020, the mandatory requirement set out in Rule 142(1A) was modified into a directory requirement. However, the assessment period, in the present case, is prior to 15.10.2020. Therefore, the un-amended Rule 142(1A) would be applicable and non-issuance of the notice under Rule 142(1A) would ....