https://www.taxtmi.com/caselaws?id=770035 HC invalidated a GST assessment order due to two critical procedural defects: absence of assessing officer's signature and missing Document Identification Number (DIN). The court set aside the assessment order and subsequent property attachment, granting tax authorities liberty to conduct a fresh assessment with proper compliance. The ruling emphasizes mandatory procedural requirements in tax orders, holding that signature and DIN are essential for order validity, and cannot be rectified through statutory provisions. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770035 HC invalidated a GST assessment order due to two critical procedural defects: absence of assessing officer's signature and missing Document Identification Number (DIN). The court set aside the assessment order and subsequent property attachment, granting tax authorities liberty to conduct a fresh assessment with proper compliance. The ruling emphasizes mandatory procedural requirements in tax orders, holding that signature and DIN are essential for order validity, and cannot be rectified through statutory provisions. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770035