{"id":71222,"date":"2025-03-27T12:40:36","date_gmt":"2025-03-27T07:10:36","guid":{"rendered":""},"modified":"2025-03-27T12:40:36","modified_gmt":"2025-03-27T07:10:36","slug":"tax-assessment-order-invalidated-for-missing-officer-signature-and-document-identification-number-under-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71222","title":{"rendered":"Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST Act"},"content":{"rendered":"<p>Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST Act<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer&#39;s signature and omission of the Document Identification Number (DIN). Relying on A.V. Bhanoji Row (2023), the court affirmed that an officer&#39;s signature on assessment orders is mandatory and cannot be rectified under Sections 160 &#038; 169 of CGST Act, 2017. Add<\/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=86912\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST ActCase-LawsGSTThe HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer&#8217;s signature and omission <\/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-71222","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71222","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=71222"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71222\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}