Assessment Order Without Officer's Signature and DIN Ruled Invalid Under GST Act

Assessment Order Without Officer’s Signature and DIN Ruled Invalid Under GST ActCase-LawsGSTThe HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer’s signature and missing Document Identifica

Assessment Order Without Officer's Signature and DIN Ruled Invalid Under GST Act
Case-Laws
GST
The HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer's signature and missing Document Identification Number (DIN). Following precedents established in A.V. Bhanoji Row and M/s. SRK Enterprises, the Court affirmed that an officer's signature cannot be dispensed with, and Sections 160 and 169 of CGST Act, 2017 cannot rectify such

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