The court relied on previous judgments and a circular from the CBIC, which stated that these omissions affect the validity of the order, leading to the decision to set it aside
The High Court of Andhra Pradesh in the recent ruling, set aside Form GST DRC-07 assessment order due to absence of Assessing Officer (AO)’s signature and Document Identification Number(DIN).Teju Granites, petitioner-assessee, received an assessment order in Form GST DRC-07, dated 30.06.2022, from the 1st respondent, under the GST Act, for the years 2017-18 and 2018-19….
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