Procedural Defect Leads to Invalidation of Tax Assessment Order, Mandating Proper Signature and Identification Number

Procedural Defect Leads to Invalidation of Tax Assessment Order, Mandating Proper Signature and Identification NumberCase-LawsGSTHC invalidated the assessment order due to absence of assessing officer’s signature and DIN number. Following precedential dec

Procedural Defect Leads to Invalidation of Tax Assessment Order, Mandating Proper Signature and Identification Number
Case-Laws
GST
HC invalidated the assessment order due to absence of assessing officer's signature and DIN number. Following precedential decisions in prior cases involving similar procedural defects, the court set aside the impugned order in Form GST DRC-07 and notice in Form GST DRC-16. The 1st respondent was granted liberty to conduct a fresh assessment, with mandatory requirement to issue a properly signed order containing a DIN number and providing prior notice to the petitioner.
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