GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Rajini Gold Vs Assistant Commissioner Of Tax and Others (Andhra Pradesh High Court). Andhra Pradesh High Court addressed a writ petition filed by Rajini Gold challenging a GST assessment order for multiple financial years, issued by the Assistant Commissioner of Tax. The petitioner argued that the assessment orders, issued in Form GST DRC-07, lacked the mandatory Document Identification Number (DIN), rendering them invalid. This contention was supported by a circular from the Central Board of Indirect Taxes and Customs (CBIC) and previous judgments, including those by the Supreme Court and Div...