AP High Court Sets Aside GST Order for Missing DIN & Officer’s Signature

SD Exports Vs State of Andhra Pradesh (Andhra Pradesh High Court) In the case of SD Exports Vs State of Andhra Pradesh, the petitioner challenged the GST assessment orders issued under the Goods and Service Tax Act, 2017, for the periods 2018-19 to 2020-21. The petitioner raised objections, pointing out that the orders lacked the signature of the assessing officer and the Document Identification Number (DIN), essential for the validity of such proceedings. The government representatives admitted the absence of both the signature and the DIN on the impugned orders. The absence of these key proc...