Company Law : Registrar of Companies clarified that Section 155 absolutely prohibits holding more than one DIN. Penalties were imposed even thou...
Company Law : Holding more than one DIN is treated as a continuing default under law. Even genuine mistakes attract penalties, though early corr...
Income Tax : The new circular allows flexible DIN referencing instead of strict quoting. However, it does not validate cases with complete abse...
Company Law : The process for obtaining a Director Identification Number involves filing SPICe+ or DIR-3 forms with required documents and digit...
Company Law : The amendment changes KYC filing from annual to a three-year cycle. It clarifies timelines and reduces compliance burden while mai...
Company Law : The government clarified that shell companies are not defined in company law, but inactive entities are removed through statutory ...
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...
Goods and Services Tax : The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence of an auto-generated reference n...
Income Tax : The court examined whether assessment orders could survive when DRP directions lacked a DIN. It held that such directions were inv...
Corporate Law : The Court examined whether a sanction lacking a DIN could sustain income-tax proceedings. It held such sanction invalid and set as...
Income Tax : The court set aside a rectification order passed without a DIN and beyond the statutory time limit. The ruling underscores that no...
Income Tax : ITAT Chennai ruled that an assessment order issued without a Document Identification Number violates CBDT Circular No. 19/2019 and...
Company Law : The ROC Mumbai penalized an individual for possessing two Director Identification Numbers contrary to Section 155 of the Companies...
Company Law : ROC Mumbai imposed penalty for possessing duplicate Director Identification Numbers in violation of Section 155. The ruling highli...
Company Law : The case addressed prolonged possession of two DINs due to an inadvertent mistake. The authority imposed a ₹48,958 penalty, hold...
Company Law : This case examines whether an unintentional duplicate DIN attracts penalties under company law. The authority held that liability ...
Company Law : The issue centered on omission of DIN details by directors in financial filings. The ruling imposed penalties while exempting indi...
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.
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 must be paid from personal funds.
The Kerala High Court ruled that taxpayers must first challenge the validity of a reassessment notice lacking a Document Identification Number (DIN) with the Assessing Officer.
