Habrik Infra Vs Assistant Commissioner(ST)
Date: January 21, 2025
Subject Matter
Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order
Summary
The petitioner challenges an assessment order (Form GST DRC-07) dated October 6, 2023, issued for the assessment period 2021-2022, due to the absence of the assessing officer's signature and the DIN number on the order. The Government Pleader confirm…
The petitioner was served with an assessment order in Form GST DRC- 07, dated 06.10.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2021 to 2022. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, incl…