https://www.taxtmi.com/caselaws?id=766604 Assessment orders under the GST Act were found unsustainable where they lacked the assessing officer's signature and did not mention a DIN. The Court treated the missing signature as a substantive defect not curable under Sections 160 and 169 of the CGST Act, and held that non-generation or non-mention of DIN also validity in light of binding precedent and the CBIC circular governing DIN in GST communications. The impugned orders were set aside, with liberty to issue fresh notice and pass duly signed orders. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 28 Feb 2025 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766604 Assessment orders under the GST Act were found unsustainable where they lacked the assessing officer's signature and did not mention a DIN. The Court treated the missing signature as a substantive defect not curable under Sections 160 and 169 of the CGST Act, and held that non-generation or non-mention of DIN also validity in light of binding precedent and the CBIC circular governing DIN in GST communications. The impugned orders were set aside, with liberty to issue fresh notice and pass duly signed orders. Case-Laws GST Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766604