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GST Assessment Order Invalid Without DIN: Andhra Pradesh HC
Case Law Details
- Case Name
- Rajini Gold Vs Assistant Commissioner Of Tax and Others (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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Rajini Gold Vs Assistant Commissioner Of Tax and Others (Andhra Pradesh High Court).
Andhra Pradesh High Court addressed a writ petition filed by Rajini Gold challenging a GST assessment order for multiple financial years, issued by the Assistant Commissioner of Tax. The petitioner argued that the assessment orders, issued in Form GST DRC-07, lacked the mandatory Document Identification Number (DIN), rendering them invalid. This contention was supported by a circular from the Central Board of Indirect Taxes and Customs (CBIC) and previous judgments, including those by the Supreme Court and Div...
