https://www.taxtmi.com/caselaws?id=764956 The AP HC set aside assessment orders under the GST Act due to two fatal defects: absence of the assessing officer's signature and missing DIN numbers. Following precedent from A.V. Bhanoji Row case, the court held that signatures on assessment orders cannot be dispensed with and provisions of Sections 160-169 of CGST Act 2017 would not rectify such defects. Regarding DIN numbers, the court relied on SC judgment in Pradeep Goyal case, which established that orders without DIN numbers are non-est and invalid, considering CBIC circulars. The court emphasized that both signature and DIN number are mandatory requirements for valid assessment orders under GST law. The petition was allowed and impugned assessment orders were set aside for non-compliance with these essential procedural requirements. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 18 Jul 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764956 The AP HC set aside assessment orders under the GST Act due to two fatal defects: absence of the assessing officer's signature and missing DIN numbers. Following precedent from A.V. Bhanoji Row case, the court held that signatures on assessment orders cannot be dispensed with and provisions of Sections 160-169 of CGST Act 2017 would not rectify such defects. Regarding DIN numbers, the court relied on SC judgment in Pradeep Goyal case, which established that orders without DIN numbers are non-est and invalid, considering CBIC circulars. The court emphasized that both signature and DIN number are mandatory requirements for valid assessment orders under GST law. The petition was allowed and impugned assessment orders were set aside for non-compliance with these essential procedural requirements. Case-Laws GST Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764956