DIN Absence: Andhra Pradesh HC quashes GST Assessment Order

Arrow Advertising India Private Limited Vs Assistant Commissionerst and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court addressed a writ petition filed by Arrow Advertising India Private Limited, challenging an assessment order issued by the Assistant Commissioner under the Goods and Services Tax Act, 2017. The core issue of contention was the absence of a Document Identification Number (DIN) on the assessment order, Form GST DRC-07, pertaining to the assessment periods of 2019-20 and 2020-21. The petitioner argued that the lack of a DIN rendered the assessment order invalid. ...