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GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC
Case Law Details
- Case Name
- Raam Autobahn India Private Limited Vs Assistant Commissioner 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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Raam Autobahn India Private Limited Vs Assistant Commissioner and Others (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court, in Raam Autobahn India (P.) Ltd. v. Assistant Commissioner [W.P. No. 10549 of 2023], ruled that assessment orders issued without a Document Identification Number (DIN) are invalid. The decision was based on the Central Board of Indirect Taxes and Customs (CBIC) Circular No. 128/47/2019-GST dated 23.12.2019, which mandates that all GST communications, including assessment orders, must contain a DIN. The court set aside the impugned assessment order and di...
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