{"id":71084,"date":"2025-03-08T08:32:02","date_gmt":"2025-03-08T03:02:02","guid":{"rendered":""},"modified":"2025-03-08T08:32:02","modified_gmt":"2025-03-08T03:02:02","slug":"assessment-order-invalid-due-to-missing-signature-and-din-number-under-cgst-act-sections-160-amp-169","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71084","title":{"rendered":"Assessment Order Invalid Due to Missing Signature and DIN Number Under CGST Act Sections 160 &amp; 169"},"content":{"rendered":"<p>Assessment Order Invalid Due to Missing Signature and DIN Number Under CGST Act Sections 160 &amp; 169<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the assessment order in Form GST DRC-01 due to two fatal defects: absence of the assessing officer&#39;s signature and missing DIN number. Following precedent in A.V. Bhanoji Row, the court affirmed that a signature on assessment orders cannot be dispensed with, and Sections 160 &#038; 169 of CGST Act, 2017 do not rectify such deficiencies. The court also relied o<\/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=86365\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessment Order Invalid Due to Missing Signature and DIN Number Under CGST Act Sections 160 &amp; 169Case-LawsGSTThe HC set aside the assessment order in Form GST DRC-01 due to two fatal defects: absence of the assessing officer&#8217;s signature and missing 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-71084","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71084","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=71084"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71084\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}