Penalty orders in Form GST DRC-07 set aside for missing assessing officer digital signature and DIN; fresh proceedings allowed

Penalty orders in Form GST DRC-07 set aside for missing assessing officer digital signature and DIN; fresh proceedings allowedCase-LawsGSTThe HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on ground

Penalty orders in Form GST DRC-07 set aside for missing assessing officer digital signature and DIN; fresh proceedings allowed
Case-Laws
GST
The HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on grounds of procedural infirmity-absence of the assessing officer's digital signature and omission of a DIN-finding such defects render the orders invalid and breach principles of natural justice. The writ petition was disposed of, with the

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