Can adjudication under Section 73 be sustained where the mandatory ASMT-10 notice under Section 61 and Rule 99 has not been issued as decided in Ramhari and Brothers v. Joint Commissioner (State Tax)?

The Rajasthan High Court quashed the GST adjudication order and recovery proceedings after finding that the mandatory ASMT-10 notice under Section 61 read with Rule 99 had not been issued, while granting liberty to the department to initiate fresh proceedings in accordance with law.