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    <title>2025 (3) TMI 1336 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The HC set aside the impugned assessment orders under the GST Act due to the absence of the assessing officer&#039;s signature and the missing Document Identification Number (DIN), both of which are mandatory for validity. The Court concluded that these omissions rendered the orders invalid. The writ petition was disposed of, allowing for fresh assessments with proper notice and compliance with required formalities. The period from the date of the impugned order to the receipt of this judgment is excluded for limitation purposes, and no costs were awarded. Pending miscellaneous applications were closed.</description>
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    <pubDate>Wed, 19 Mar 2025 00:00:00 +0530</pubDate>
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      <description>The HC set aside the impugned assessment orders under the GST Act due to the absence of the assessing officer&#039;s signature and the missing Document Identification Number (DIN), both of which are mandatory for validity. The Court concluded that these omissions rendered the orders invalid. The writ petition was disposed of, allowing for fresh assessments with proper notice and compliance with required formalities. The period from the date of the impugned order to the receipt of this judgment is excluded for limitation purposes, and no costs were awarded. Pending miscellaneous applications were closed.</description>
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