Provisional GST Attachment & Assessment Invalid Without AO’s Signature & DIN

Kishor Kumar Reddy Vs Deputy Assistant Commissioner Of State Tax and Others (Andhra Pradesh High Court) Andhra Pradesh High Court has invalidated an assessment order and subsequent provisional attachment of property under the Goods and Services Tax (GST) Act, 2017, due to the absence of the Assessing Officer’s signature and the mandatory Document Identification Number (DIN). The ruling provides significant relief to Kishor Kumar Reddy, whose property was attached following an assessment order for the period April 2018 to March 2019. The petitioner, Kishor Kumar Reddy, challenged an asses...