https://www.taxtmi.com/caselaws?id=779033 HC held that a summary assessment order issued in Form GST DRC-07 was invalid due to absence of the assessing officer's signature, reinforcing earlier HC precedents that the signature is mandatory and cannot be cured by statutory provisions. The court set aside the impugned summary order for violation of natural justice and disposed of the petition accordingly. en-us Wed, 10 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779033 HC held that a summary assessment order issued in Form GST DRC-07 was invalid due to absence of the assessing officer's signature, reinforcing earlier HC precedents that the signature is mandatory and cannot be cured by statutory provisions. The court set aside the impugned summary order for violation of natural justice and disposed of the petition accordingly. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779033