GST Assessment Orders Set Aside as They Lacked Mandatory DIN Number

Vish Wind Infrastructure LLP Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) The petitioner challenged assessment orders dated 02.09.2023, 11.09.2023, and 30.12.2023 on the ground that they did not contain a Document Identification Number (DIN) or RFN number. According to the petitioner, the absence of these identification numbers rendered the orders invalid. The Andhra Pradesh High Court noted that it had previously considered the same issue in M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa and Sai Manikanta Electrical Contractors v. The Deputy Commi...