AP HC sets aside GST assessment order lacking officer’s signature & DIN

Murali Krishna Enterprises Vs Assistant Commissioner Of State Tax and Others (Andhra Pradesh High Court) Andhra Pradesh High Court has quashed an assessment order issued under the Goods and Service Tax Act, 2017, against Murali Krishna Enterprises. The order, dated August 4, 2023, for the period April 2018 to March 2019, was challenged on the grounds that it lacked both the signature of the assessing officer and a Document Identification Number (DIN). The court’s decision, which remands the case for a fresh assessment, follows a series of judicial precedents emphasizing the mandatory nat...