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HC set aside GST assessment order due to absence of assessing officer'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 & 169 of CGST Act, 2017. While invalidating the assessment order in Form GST DRC-07, HC granted liberty to tax authority to conduct fresh assessment after proper notice and ensuring signed order. The ruling emphasizes mandatory procedural compliance in tax assessment proceedings, specifically the necessity of authorized signature on assessment orders.
HC set aside GST assessment order due to absence of assessing officer'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 & 169 of CGST Act, 2017. While invalidating the assessment order in Form GST DRC-07, HC granted liberty to tax authority to conduct fresh assessment after proper notice and ensuring signed order. The ruling emphasizes mandatory procedural compliance in tax assessment proceedings, specifically the necessity of authorized signature on assessment orders.
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