GST Assessment order passed without issuing SCN for Assessment Period is invalid

OPC Assets Solutions Pvt. Ltd Vs State of Tripura (Tripura High Court) HC held that GST Assessment order passed without issuing SCN for the period of Assessment is invalid & criticized Assessing Officer for half-baked, incomplete and internet acquired knowledge and for not following principle of natural justice. GST Assessment order passed without issuing SCN for the period of Assessment is invalid First and foremost the Superintendent of Taxes has passed five separate orders for different tax periods starting with 2017-18 to 2020-21 raising tax demands with penalty. We have noticed that h...