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GST Order Not Invalid Without Separate DIN if RFN Generated: AP High Court
Case Law Details
- Case Name
- Kudos Facililty Services Vs State of Andhra Pradesh (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Kudos Facililty Services Vs State of Andhra Pradesh (Andhra Pradesh High Court)
The writ petition was filed challenging the assessment order dated 12.06.2024 and the consequent notice of attachment in Form GST DRC-16 dated 19.12.2025 issued by the third respondent. The petitioner contended that the assessment order was illegal as it did not contain a Document Identification Number (DIN) and that the pre-show cause notice in Form DRC-01A dated 22.12.2023 and show cause notice in Form DRC-01 dated 02.12.2023 did not bear the signature of the issuing authority.
The petitioner, a ...
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