If notice u/s 143(2) has not been issued by the officer having such jurisdiction than such notice u/s 143(2) and assessment order is bad in law and liable to be quashed
Madras High Court quashed GST Order Passed under S73(9) for difference in GSTR 1 and GSTR 3B for FY 2017-18, without opportunity of being heard under S75(4)
Sec 269SS is not applicable where cash receipt on sale of flat is due to unavoidable circumstances: ITAT
GST notices slapped for whopping demand of Rs 1.45 lakh crore for one FY 2017-18 . More such notices likely for FY 2018-19 and 2019-20