{"id":71982,"date":"2025-07-08T08:36:20","date_gmt":"2025-07-08T03:06:20","guid":{"rendered":""},"modified":"2025-07-08T08:36:20","modified_gmt":"2025-07-08T03:06:20","slug":"assessment-order-set-aside-for-missing-signature-and-din-garnishee-notice-quashed-under-gst-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71982","title":{"rendered":"Assessment order set aside for missing signature and DIN, garnishee notice quashed under GST rules"},"content":{"rendered":"<p>Assessment order set aside for missing signature and DIN, garnishee notice quashed under GST rules<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned assessment order dated 02.02.2022 and the related summary dated 01.02.2022 due to the absence of a mandatory signature and the non-inclusion of a DIN number, rendering the orders invalid. Consequently, the garnishee notice dated 15.05.2023, which was predicated on these defective proceedings, was also quashed. The matter was remanded to the asses<\/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=90262\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessment order set aside for missing signature and DIN, garnishee notice quashed under GST rulesCase-LawsGSTThe HC set aside the impugned assessment order dated 02.02.2022 and the related summary dated 01.02.2022 due to the absence of a mandatory signat<\/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-71982","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71982","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=71982"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71982\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}