https://www.taxtmi.com/caselaws?id=768247 The HC set aside a GST assessment order due to two fatal defects: absence of the assessing officer's signature and lack of a Document Identification Number (DIN). Following established precedents including A.V. Bhanoji Row and Pradeep Goyal cases, the Court held both elements are mandatory for validity under the CGST Act. The respondent was granted liberty to conduct a fresh assessment after rectifying these procedural deficiencies, with the period between the impugned order and judgment excluded from limitation calculations. No costs were awarded. en-us Wed, 19 Feb 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768247 The HC set aside a GST assessment order due to two fatal defects: absence of the assessing officer's signature and lack of a Document Identification Number (DIN). Following established precedents including A.V. Bhanoji Row and Pradeep Goyal cases, the Court held both elements are mandatory for validity under the CGST Act. The respondent was granted liberty to conduct a fresh assessment after rectifying these procedural deficiencies, with the period between the impugned order and judgment excluded from limitation calculations. No costs were awarded. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768247