GST Assessment Order Invalid if passed Without Issuance of Rule 142(1A) Notice

Satyanarayana Medical Distributors Vs Assistant Commissioner Of State Tax Intelligence and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court addressed a writ petition filed by Satyanarayana Medical Distributors, challenging a common assessment order under the Goods and Services Tax Act, 2017. The petitioner argued that the assessment order violated principles of natural justice. The show-cause notice covered the period from July 2017 to March 2018, but the assessment order spanned from July 2017 to February 2021. The petitioner contended that they did not have the opportunity to...