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Issuance of SCN without DIN is non-est and invalid: AP HC
Case Law Details
- Case Name
- Arhaan Ferrous And Non Ferrous Solutions Pvt Ltd Vs Superintendent 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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Arhaan Ferrous And Non Ferrous Solutions Pvt Ltd Vs Superintendent and Others (Andhra Pradesh High Court)
The Hon’ble High Court of Andhra Pradesh in the case of Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. v. Superintendent, Central Tax [Writ Petition No 8639/2025 dated April 23, 2025] held that a Show Cause Notice (“SCN”) Issued without containing a Document Identification Number (“DIN”) would be non-est and invalid. Further, Central Board of Indirect Tax and Customs (“CBIC”) vide Circular No 128/47/2019-GST dated December 23, 2019 stated that non-mention of a DIN...
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