GST assessment order issued without DIN and signature is invalid: AP HC

Ghanta Rajendra Prasad Vs Assistant Commissioner State Tax and Others (Andhra Pradesh High Court)

The Andhra Pradesh High Court has ruled that a GST assessment order issued without a Document Identification Number (DIN) and the signature of the assessing officer is invalid. The case, Ghanta Rajendra Prasad Vs. Assistant Commissioner State Tax & Others, challenged an assessment order issued in Form GST DRC-07 for the financial year 2018-19. The government admitted that the order lacked both a signature and a DIN. Citing past judgments, including V. Bhanoji Row Vs. A

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