GST Orders Without DIN Invalid: Andhra Pradesh HC Sets Aside Assessment

Gayatri Minerals Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court) The Andhra Pradesh High Court recently addressed a writ petition filed by Gayatri Minerals, a company registered under the GST Act, challenging an assessment order and a subsequent appeal rejection. The core issue revolved around the validity of the original assessment order, dated January 6, 2025, which did not contain a Document Identification Number (DIN). The company’s appeal against this order was dismissed due to being filed after the statutory limitation period. The petitioner contended that the absen...