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What is Validity of SCN under CGST Rules about?

The Andhra Pradesh High Court ruled in favor of M/s. New Morning Star Travels, stating that the assessment order dated March 31, 2022, was invalid due to the failure of the Deputy Commissioner to issue a prior intimation as required under Rule 142(1A) of the CGST Rules, 2017. The court emphasized that the issuance of such intimation was mandatory for the tax period in question, which included both pre and post-amendment periods. Consequently, the court ordered the Deputy Commissioner to issue a fresh tax in

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