AP HC Sets Aside GST Assessment Order Due for lacking AO’s Signature & DIN

Teju Granites Vs Assistant Commissioner State Taxes Markapur Circle and Others (Andhra Pradesh High Court) Andhra Pradesh High Court ruled in favor of Teju Granites, setting aside a GST assessment order issued by the Assistant Commissioner of State Taxes. The petitioner challenged the order primarily on two grounds: the absence of the assessing officer’s signature and the missing Document Identification Number (DIN). The court acknowledged that these deficiencies rendered the order invalid, citing previous judgments where similar omissions had led to annulments. Specifically, the court refer...