GST Order Without DIN Invalid: Andhra Pradesh HC

Edifice (Bharat) Private Limited Vs Assistant Commissioner (ST) (Andhra Pradesh High Court) Summary: A recent judgment by the Andhra Pradesh High Court in the case of Edifice (Bharat) Private Limited vs. Assistant Commissioner (ST), Proddatur-II Circle has again emphasized on the importance of mentioning the Document Identification Number (DIN) in all GST-related orders. The AP court set aside an assessment order due to the absence of a DIN in the order by the officer by virtue of the previous legal precedents (Previous similar cases having same issues) and government circulars. This article ...