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AP HC Sets Aside GST Assessment Order as DIN Number Was Missing

Case Law Details

Case Name
Anne Lakshmana Rao Vs Assistant Commissioner (Andhra Pradesh High Court)
Date of Judgement/Order
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Advertisement Anne Lakshmana Rao Vs Assistant Commissioner (Andhra Pradesh High Court) GST Assessment Order Quashed Due to Absence of Mandatory DIN Number; Andhra Pradesh HC Allows Delayed GST Challenge Because Order Had Patent Defect; Missing DIN Invalidates GST Assessment Order, Rules Andhra Pradesh High Court; Andhra Pradesh HC Remands GST Assessment Because Order Lacked DIN and Proper Service Was Disputed. The petitioner challenged an assessment order dated 21.05.2025 passed by the Assistant Commissioner under the GST Act on the ground that the order did not contain a Document Identific...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,756

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