Notice Under GST Rule 142(1)(A) Must Be Issued Before Proper SCN: AP HC

Durga Granites Vs Deputy Assistant Commissioner and Others (Andhra Pradesh High Court) Andhra Pradesh High Court ruled that assessment orders issued without first serving a notice under Rule 142(1)(A) of the CGST Rules, 2017, are invalid. The petitioners, dealers in granite products, challenged their assessment orders on the grounds that the required preliminary notices were not issued before the show-cause notices. The court found that, before an amendment to Rule 142(1)(A) on October 15, 2020, the issuance of such a notice was mandatory. The word “shall” in the rule was later cha...