Assessment Quashed for Non-Issuance of Mandatory GST Notice in DRC-01A

Adi Lakshmi Cement And Steel Traders Vs Superintendent of Central Tax (Andhra Pradesh High Court)

The Andhra Pradesh High Court addressed two writ petitions challenging assessment orders dated 28 February 2025 issued against the petitioners. The primary contention raised was that these assessment orders were not preceded by notices in Form GST DRC-01A, which, under Rule 142(1A) of the GST Rules, is mandatory before initiating any assessment proceedings.

The respondents initially claimed that non-issuance of such notices would not invalidate the assessment, arguing that Rule

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