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    <title>2025 (3) TMI 418 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The HC set aside the impugned GST assessment order because it lacked the assessing officer&#039;s signature and omitted the DIN. The court followed its prior division-bench ruling that an assessment order must bear the officer&#039;s signature and held that statutory provisions could not cure that defect, and it applied the Supreme Court&#039;s reasoning that absence of a DIN renders a GST order invalid. The petition was disposed of and the assessment order quashed.</description>
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    <pubDate>Wed, 05 Feb 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 418 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=767033</link>
      <description>The HC set aside the impugned GST assessment order because it lacked the assessing officer&#039;s signature and omitted the DIN. The court followed its prior division-bench ruling that an assessment order must bear the officer&#039;s signature and held that statutory provisions could not cure that defect, and it applied the Supreme Court&#039;s reasoning that absence of a DIN renders a GST order invalid. The petition was disposed of and the assessment order quashed.</description>
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      <pubDate>Wed, 05 Feb 2025 00:00:00 +0530</pubDate>
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