AP HC: GST Order Without DIN, Signature Invalid; Re-assessment Allowed

Gayatri Enteiprises Vs State of Andhra Pradesh and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court addressed a case, Gayatri Enterprises Vs. State of Andhra Pradesh, regarding the validity of a GST assessment order. The petitioner challenged the order, dated 20.08.2024, issued under the Goods and Service Tax Act, 2017, citing the absence of the assessing officer’s signature and a Document Identification Number (DIN). The court noted that the Government Pleader for Commercial Tax confirmed the lack of both signature and DIN on the contested order. The court referenced pri...