AP HC Sets Aside GST Assessment Order Due to Missing DIN Number

Sri Hayanidhi Infratech Services Vs Additional Commissioner of State Tax (Andhra Pradesh High Court) The petitioner challenged a GST assessment order dated 20.05.2024 after its appeal was rejected as time-barred. The challenge before the Andhra Pradesh High Court was based on the ground that the assessment order did not contain a DIN number. The Court referred to the Supreme Court judgment in Pradeep Goyal Vs. Union of India & Ors., which held that an order issued without a DIN number is non-est and invalid under the GST framework. The Government Pleader argued that since the petitioner ha...