High Court Strikes Down GST Assessment Order for Procedural Flaws, Mandates Proper Documentation and Signature Compliance

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....HC invalidated the GST assessment order due to procedural irregularities, specifically the absence of a Document Identification Number (DIN) and the assessing officer's signature. The court set aside the original assessment order in Form GST DRC-07 and the related bank attachment order. The 1st respondent was granted liberty to conduct a fresh assessment after providing proper notice and ensuring appropriate signature. The limitation period is to be calculated excluding the time between the original assessment order and the court's current ruling. No costs were awarded.....