Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST Act

Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST ActCase-LawsGSTThe HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer’s signature and omission

Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST Act
Case-Laws
GST
The HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer's signature and omission of the Document Identification Number (DIN). Relying on A.V. Bhanoji Row (2023), the court affirmed that an officer's signature on assessment orders is mandatory and cannot be rectified under Sections 160 & 169 of CGST Act, 2017. Add

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