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    <title>2025 (2) TMI 729 - ANDHRA PRADESH HIGH COURT</title>
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    <description>HC set aside the impugned assessment order in Form GST DRC-07 dated 06.10.2023 because it lacked the assessing officer&#039;s signature and did not mention a DIN, defects held to invalidate the order. Relying on prior Division Bench rulings and the CBIC circular, the court directed the authority to conduct a fresh assessment after issuing notice and ensuring the order bears an assigned signature. The writ petition was disposed of with liberty to proceed afresh.</description>
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      <description>HC set aside the impugned assessment order in Form GST DRC-07 dated 06.10.2023 because it lacked the assessing officer&#039;s signature and did not mention a DIN, defects held to invalidate the order. Relying on prior Division Bench rulings and the CBIC circular, the court directed the authority to conduct a fresh assessment after issuing notice and ensuring the order bears an assigned signature. The writ petition was disposed of with liberty to proceed afresh.</description>
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