GST Order Quashed for No Show-Cause Notice under Rule 142(1A)

Baba Agriculture Export Vs Union of India (Andhra Pradesh High Court) The case of Baba Agriculture Export Vs Union of India before the Andhra Pradesh High Court addressed a challenge to an assessment order issued under the Central Goods and Services Tax (CGST) Act, focusing primarily on a procedural lapse by the assessing authority. The Procedural Issue The petitioner, Baba Agriculture Export, challenged the Order-in-Original No. 70/2024-25-GST, dated 25.02.2025, which was passed under Section 73 of the CGST Act. The core grievance was that the authority issued the final assessment order with...