https://www.taxtmi.com/caselaws?id=764656 The HC set aside the impugned assessment order under the GST Act due to the absence of the assessing officer's signature and the Document Identification Number (DIN), both of which are essential for the order's validity. The court referenced prior judgments and a circular by the C.B.I.C., establishing that such procedural deficiencies render the order invalid. The court allowed for a fresh assessment to be conducted in compliance with legal requirements, excluding the period from the date of the impugned order to the receipt of the court's order from the limitation period, with no costs imposed. en-us Tue, 31 Dec 2024 00:00:00 +0530 Wed, 15 Jan 2025 07:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764656 The HC set aside the impugned assessment order under the GST Act due to the absence of the assessing officer's signature and the Document Identification Number (DIN), both of which are essential for the order's validity. The court referenced prior judgments and a circular by the C.B.I.C., establishing that such procedural deficiencies render the order invalid. The court allowed for a fresh assessment to be conducted in compliance with legal requirements, excluding the period from the date of the impugned order to the receipt of the court's order from the limitation period, with no costs imposed. Case-Laws GST Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764656