AP HC Sets Aside GST Assessment Order due to lack of signature & DIN

M/s. Habrik Infra Vs Assistant Commissionerst and Others (Andhra Pradesh High Court) Andhra Pradesh High Court has set aside a GST assessment order issued to Habrik Infra for the financial year 2021-22, citing procedural defects. The petitioner challenged the order primarily on the grounds that it lacked the signature of the assessing officer and the mandatory Document Identification Number (DIN). The court ruled that such omissions render the order invalid under the Goods and Services Tax (GST) Act, 2017. The case aligns with prior judicial decisions emphasizing procedural compliance in tax a...