GST Assessment Orders Invalidated: Missing Officer Signature and DIN Number Violate Mandatory Requirements Under CGST Act

GST Assessment Orders Invalidated: Missing Officer Signature and DIN Number Violate Mandatory Requirements Under CGST ActCase-LawsGSTHC set aside GST assessment orders due to procedural defects including missing signature of assessing officer and absence

GST Assessment Orders Invalidated: Missing Officer Signature and DIN Number Violate Mandatory Requirements Under CGST Act
Case-Laws
GST
HC set aside GST assessment orders due to procedural defects including missing signature of assessing officer and absence of DIN number. Following established precedents, particularly A.V. Bhanoji Row case, the court held that officer's signature on assessment orders cannot be dispensed with, and such defect cannot be rectified under Sections 160 & 169

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