{"id":70991,"date":"2025-02-22T08:30:58","date_gmt":"2025-02-22T03:00:58","guid":{"rendered":""},"modified":"2025-02-22T08:30:58","modified_gmt":"2025-02-22T03:00:58","slug":"unsigned-gst-assessment-order-invalid-signature-requirement-mandatory-under-cgst-act-sections-160-amp-169","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70991","title":{"rendered":"Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory Under CGST Act Sections 160 &amp; 169"},"content":{"rendered":"<p>Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory Under CGST Act Sections 160 &amp; 169<br \/>Case-Laws<br \/>GST<br \/>HC set aside GST assessment order due to absence of assessing officer&#39;s signature, holding it as a fatal procedural defect. The court determined that signature requirement cannot be dispensed with and such defect cannot be rectified under Sections 160 &#038; 169 of CGST Act, 2017. While invalidating the assessment order in Form GST DRC-07, HC granted liberty to tax autho<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85957\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory Under CGST Act Sections 160 &amp; 169Case-LawsGSTHC set aside GST assessment order due to absence of assessing officer&#8217;s signature, holding it as a fatal procedural defect. The court d<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70991","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70991"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70991\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}