Goods and Services Tax : Tax notices lacking a mandatory DIN were deemed void by courts, citing CBIC/CBDT circulars. The Supreme Court has stayed these rul...
Company Law : Learn how to fix incorrect mobile numbers on a Director Identification Number (DIN) due to missing country codes, impacting MCA OT...
Goods and Services Tax : Understand the GST DIN exemption for common portal communications with verifiable Reference Numbers (RFN). Learn about valid GST c...
Company Law : Directors face automatic disqualification under Section 164(2) of the Companies Act for non-filing of financial statements for 3 y...
Goods and Services Tax : AP High Court invalidates unsigned GST orders without DIN, citing CBIC guidelines. Learn key legal takeaways and compliance requir...
Company Law : Applying for a Director Identification Number (DIN) is a crucial step for individuals aspiring to become directors in Indian compa...
Company Law : DINs eligible to be de-flagged on expiry of the period of disqualification are in the process of verification. Necessary action sh...
Company Law : BJP professional cell, Mumbai has requested FM that The KYC for DIN Of Director should be once in 5 years or linked to be Aadhar e...
Company Law : MCA Removed ‘present Residential Address’ of Directors, KMP and Designated Partners (DPs) Till 18.08.2020, With the he...
Company Law : DIN holders of DINs marked as ‘Deactivated’ due to non-filing of DIR-3KYC/DIR-3 KYC-Web and those Companies whose compliance s...
Income Tax : ITAT Chennai ruled that an assessment order issued without a Document Identification Number violates CBDT Circular No. 19/2019 and...
Goods and Services Tax : Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC circular p...
Goods and Services Tax : The Andhra Pradesh High Court set aside a GST show-cause notice and assessment order, ruling them invalid due to the mandatory abs...
Income Tax : The ITAT sent a tax assessment case back to the CIT(A) for reconsideration, citing the assessee's claim of DIN absence in the asse...
Income Tax : ITAT Mumbai held that reassessment orders issued outside the Faceless Scheme and without a valid DIN were void ab initio, striking...
Company Law : ROC Hyderabad imposed a ₹2,746,500 penalty on a director for violating Section 155 by holding two DINs for 5,393 days. The fine ...
Goods and Services Tax : CBIC Circular 252/09/2025 clarifies that the eOffice Issue number is now considered the Document Identification Number (DIN) for v...
Custom Duty : CBIC clarifies that eOffice Issue number will serve as DIN for communications sent via public option, with online verification now...
Company Law : Director fined by ROC Telangana for violating Section 155 of Companies Act, 2013, possessing two DINs. Penalty imposed for 672-day...
Goods and Services Tax : CBIC prioritizes taxpayer support with GST Pakhwada (June 16-30, 2025) and clarifies DIN requirements for GST portal communication...
ITAT Chennai ruled that an assessment order issued without a Document Identification Number violates CBDT Circular No. 19/2019 and is invalid. Tribunal held that non-compliance with circular’s mandate cannot be cured by later communication of DIN. Orders lacking DIN are deemed never to have been issued.
Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC circular precedents.
Tax notices lacking a mandatory DIN were deemed void by courts, citing CBIC/CBDT circulars. The Supreme Court has stayed these rulings, creating uncertainty over DIN compliance.
The Andhra Pradesh High Court set aside a GST show-cause notice and assessment order, ruling them invalid due to the mandatory absence of a DIN. The Tax Department must conduct a fresh assessment after assigning a DIN.
The ITAT sent a tax assessment case back to the CIT(A) for reconsideration, citing the assessee’s claim of DIN absence in the assessment order. The appellate authority must now adjudicate on both the merits and the CBDT Circular No. 19/2019 compliance.
ITAT Mumbai held that reassessment orders issued outside the Faceless Scheme and without a valid DIN were void ab initio, striking down additions under Sections 69A/69B.
Mumbai ITAT deleted a ₹4.20 lakh addition, quashing the reassessment because the addition was based solely on uncorroborated, retracted search statements and “dumb documents.” The tribunal ruled that once retracted, statements lose evidentiary value without independent verification.
Andhra Pradesh HC rules GST assessment orders without a Document Identification Number (DIN) are invalid, but remain effective and enforceable until set aside.
Kerala High Court held that appeals on identical issue can be disposed by passing single order containing single DIN. Thus, passing of single order for multiple appeal is legally valid. Accordingly, writ disposed of.
The Andhra Pradesh High Court ruled that a GST assessment order is invalid and can be challenged if it lacks a Document Identification Number (DIN), even after an appeal is rejected.
