Company Law : MCA has revised the Director KYC framework, requiring DIR-3 KYC (Web) only once every three financial years. The changes reduce co...
Company Law : Section 158 makes quoting Director Identification Number (DIN) mandatory in statutory filings. Non-compliance can lead to substant...
Company Law : The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 ar...
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...
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 : While noting the delay in filing the writ petition, the Court entertained the challenge because the assessment orders lacked a DIN...
Goods and Services Tax : The Andhra Pradesh High Court held that a GST assessment order without a DIN number is invalid and non-est. The matter was remande...
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...
Company Law : ROC Mumbai imposed a penalty after finding that an individual held two Director Identification Numbers in violation of Section 155...
Company Law : ROC Pune held that possession of more than one Director Identification Number constitutes a violation of Section 155 of the Compan...
Company Law : The ROC Kolkata held that possessing more than one Director Identification Number violates Section 155 of the Companies Act, attra...
Company Law : ROC Mumbai imposed a penalty under Section 159 after a director was found holding two DINs simultaneously in violation of Section ...
Company Law : The ROC Mumbai penalized an individual for possessing two Director Identification Numbers contrary to Section 155 of the Companies...
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.
CBIC Circular 252/09/2025 clarifies that the eOffice Issue number is now considered the Document Identification Number (DIN) for verifiable communications.
