https://www.taxtmi.com/caselaws?id=766331 An assessment order issued in Form GST DRC-07 without the assessing officer's signature was treated as legally unsustainable. The HC followed its earlier Division Bench rulings that a valid assessment order must bear the officer's signature and that Sections 160 and 169 of the CGST Act, 2017 do not cure the defect. The unsigned order was therefore held invalid and set aside, with liberty to pass a fresh assessment after notice and signature on the order. en-us Sat, 21 Dec 2024 00:00:00 +0530 Sat, 22 Feb 2025 08:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766331 An assessment order issued in Form GST DRC-07 without the assessing officer's signature was treated as legally unsustainable. The HC followed its earlier Division Bench rulings that a valid assessment order must bear the officer's signature and that Sections 160 and 169 of the CGST Act, 2017 do not cure the defect. The unsigned order was therefore held invalid and set aside, with liberty to pass a fresh assessment after notice and signature on the order. Case-Laws GST Sat, 21 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766331