{"id":71247,"date":"2025-04-03T07:50:41","date_gmt":"2025-04-03T02:20:41","guid":{"rendered":""},"modified":"2025-04-03T07:50:41","modified_gmt":"2025-04-03T02:20:41","slug":"assessment-order-without-officer-39-s-signature-and-din-ruled-invalid-under-gst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71247","title":{"rendered":"Assessment Order Without Officer&#39;s Signature and DIN Ruled Invalid Under GST Act"},"content":{"rendered":"<p>Assessment Order Without Officer&#39;s Signature and DIN Ruled Invalid Under GST Act<br \/>Case-Laws<br \/>GST<br \/>The HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer&#39;s signature and missing Document Identification Number (DIN). Following precedents established in A.V. Bhanoji Row and M\/s. SRK Enterprises, the Court affirmed that an officer&#39;s signature cannot be dispensed with, and Sections 160 and 169 of CGST Act, 2017 cannot rectify such<\/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=87080\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessment Order Without Officer&#8217;s Signature and DIN Ruled Invalid Under GST ActCase-LawsGSTThe HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer&#8217;s signature and missing Document Identifica<\/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-71247","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71247","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=71247"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71247\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}