SC to decide fate of Notices and Orders under GST without DIN ​

Assistant Commissioner Vs Novelty Reddy And Reddy Motors Private Limited (Supreme Court of India) The Hon’ble Supreme Court in the case of Assistant Commissioner, CGST & Anr v. Novelty Reddy and Reddy Motors Pvt. Ltd. [SLP (C) No. 28105/2025, order dated October 13, 2025] stayed the operation of the Andhra Pradesh High Court judgment, which had set aside GST assessment orders and show cause notices for want of Document Identification Number (DIN). Facts: Novelty Reddy and Reddy Motors Pvt. Ltd. (‘the Petitioner’) was issued a Summary of Show Cause Notice in Form GST DRC-01 da...