Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory Under CGST Act Sections 160 & 169

Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory Under CGST Act Sections 160 & 169Case-LawsGSTHC set aside GST assessment order due to absence of assessing officer’s signature, holding it as a fatal procedural defect. The court d

Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory Under CGST Act Sections 160 & 169
Case-Laws
GST
HC set aside GST assessment order due to absence of assessing officer's signature, holding it as a fatal procedural defect. The court determined that signature requirement cannot be dispensed with and such defect cannot be rectified under Sections 160 & 169 of CGST Act, 2017. While invalidating the assessment order in Form GST DRC-07, HC granted liberty to tax autho

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =