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TMI Blog2025 (2) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... t orders - HELD THAT:- 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)[2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT] - 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 & 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : GP FOR COMMERCIAL TAX The Court made the following order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with assessment order in Form GST DRC-07, dated 12.01.2022 and Form GST DRC-08, dated 18.01.2022, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period 2017 to 2022. These orders have been challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnature, 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 set aside the impugned assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that an order, which does not contain a DIN number would be non-est and invalid. 7. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2024 (88) G.S.T.L. 179 (A.P.), on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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