Assessment Order Invalid Due to Missing Signature and DIN Number Under CGST Act Sections 160 & 169

The HC set aside the assessment order in Form GST DRC-01 due to two fatal defects: absence of the assessing officer's signature and missing DIN number. Following precedent in A.V. Bhanoji Row, the court affirmed that a signature on assessment orders cannot be dispensed with, and Sections 160 & 169 of CGST Act, 2017 do not rectify such deficiencies. The court also relied on SC's ruling in Pradeep Goyal that orders lacking DIN numbers are non-est and invalid, pursuant to CBIC circular requirements. The petition was disposed of with the impugned assessment order being invalidated on procedural grounds. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X