Allahabad HC Quashes GST Assessment order passed without issuance of notice u/s 46 of GST Act

The Allahabad High Court has invalidated a Goods and Services Tax (GST) assessment order that was passed without serving a mandatory notice to the taxpayer under Section 61 of the GST Act. The court emphasized that the issuance of a proper notice is a fundamental procedural requirement before proceeding with an assessment. The absence of such a notice constitutes a violation of natural justice and renders the subsequent assessment order null and void. This ruling reinforces the importance of strict adherence to procedural safeguards in tax administration to protect taxpayers' rights.