Absence of AO’s Signature and DIN Number on Form GST DRC-07 Assessment Order: Andhra Pradesh HC Sets Aside Order [Read Order]

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
Signature and DIN Number - Absence of AO - Signature and DIN Number on Form GST DRC-07 - Form GST DRC-07 - Form GST DRC-07 Assessment Order - Andhra Pradesh HC - taxscan

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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