Assessment Quashed for Non-Issuance of Pre-SCN Notice Under GST

Sri Sanjeeva Sai Flour Mill Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) In the case before the Andhra Pradesh High Court, the petitioner challenged assessments issued under Section 61 of the GST Act, 2017, contending that a preliminary notice under Rule 142(1)(A) had not been issued before the assessment orders. Section 61 allows a proper officer to issue a notice when, after scrutinizing a dealer’s returns, they are not satisfied with the correctness of such returns. Rule 142(1)(A) mandates that a notice must be issued before initiating proceedings under Sections 73(1), 74(...