9911796707
TMI Blog2025 (1) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... , on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner [2023 (12) TMI 156 - ANDHRA PRADESH HIGH COURT] had set aside the impugned assessment order. >Non-inclusion of DIN number on proceedings - HELD THAT:- The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors [2022 (8) TMI 216 - SUPREME COURT]. The Hon'ble Supreme Court, after noticing the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignatures of the assessing officer and does not contain DIN numbers, on the impugned assessment orders. >4. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a DIN number would require the order to be set aside. >8. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number and absence of the signature of the assessing officer, in the impugned assessment order would have to be set aside. >9. Accordingly, this Writ Petition is allowed, setting aside the impugned assessment orders in Form GST DRC-07, dated 07.06.2022, 07.06.2022 and 08.01.2022, issued by the 2nd respondent, with liberty to the 2nd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said orders. The period from the date of the impugned assessment order, till the date of receipt of this order shall be excluded for the purposes of limi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
