GST Assessment Order u/s 62 incomplete without S. 46 Notice: Allahabad HC quashes Orders

Allahabad High Court quashed a GST assessment order issued under Section 62 of the CGST Act, citing its incompleteness due to the absence of a prior notice under Section 46. Section 62 deals with the assessment of unregistered persons, while Section 46 mandates the issuance of a notice to file returns before proceeding with such assessment. The High Court's decision underscores the procedural requirements that tax authorities must adhere to while conducting GST assessments, emphasizing the necessity of issuing the prerequisite notices to ensure fairness and compliance with the law.