High Court Strikes Down GST Assessment Order for Procedural Flaws, Mandates Proper Documentation and Signature Compliance
Case-Laws
GST
HC invalidated the GST assessment order due to procedural irregularities, specifically the absence of a Document Identification Number (DIN) and the assessing officer's signature. The court set aside the original assessment order in Form GST DRC-07 and the related bank attachment order. The 1st respondent was granted liberty to conduct a fresh assessmen
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