GST DAILY – 427 : Order to be set aside due to lack of the AO’s signature and DIN number: HC

THE HON’BLE ANDHRA PRADESH HIGH COURT in the Case of Sd Exports V/s State of AP, decided on 31-12-2024

👉 Issue:-

✔️ Is it valid if Order passed without AO’s signature and DIN number?

👉 The Hon’ble High Court Judgement:-

✔️ Where impugned assessment orders were passed and same were communicated to assessee, however, said orders did not contain signature of assessing officer or DIN number, same could not be sustained and were to be set aside with liberty to respondent to pass fresh assessment order.

Section 169 of Central Goods and Services Tax Act, 2017