Assessment Quashed for Non-Issuance of Pre-SCN Intimation (DRC-01A) for Pre-October 2020 Period
Assessment Quashed for Non-Issuance of Pre-SCN Intimation (DRC-01A) for Pre-October 2020 Period Issue Whether an assessment order passed under Section 73 of the CGST Act is valid if the Proper Officer proceeded directly from the scrutiny of returns (Section 61) to the assessment order without issuing the mandatory pre-show cause notice intimation in Form GST… Read More »