GST Assessment Without DIN Held Invalid: AP High Court

Ananya Granites Vs Assistant Commissioner St and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court in Ananya Granites vs Assistant Commissioner (ST) & Others examined the validity of an assessment order issued under the Goods and Services Tax Act, 2017, for the period 2023–2024. The petitioner challenged the order dated 27 January 2025, passed in Form GST DRC-07, on the ground that it did not contain a Document Identification Number (DIN), as mandated by law and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC). The Government Pleader for Commercia...