Assessment order set aside for missing signature and DIN, garnishee notice quashed under GST rules

Assessment order set aside for missing signature and DIN, garnishee notice quashed under GST rulesCase-LawsGSTThe HC set aside the impugned assessment order dated 02.02.2022 and the related summary dated 01.02.2022 due to the absence of a mandatory signat

Assessment order set aside for missing signature and DIN, garnishee notice quashed under GST rules
Case-Laws
GST
The HC set aside the impugned assessment order dated 02.02.2022 and the related summary dated 01.02.2022 due to the absence of a mandatory signature and the non-inclusion of a DIN number, rendering the orders invalid. Consequently, the garnishee notice dated 15.05.2023, which was predicated on these defective proceedings, was also quashed. The matter was remanded to the asses

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