High Court finds tax recovery proceedings invalid due to missing DIN number. Proceedings set aside. Department to proceed lawfully.
Case-Laws
GST
The High Court reviewed a case involving the challenge of tax recovery proceedings. The petitioner disputed the lack of a Document Identification St Number (DIN) in the proceedings issued by the 1st respondent. The court noted that the absence of the DIN number rendered the proceedings invalid, citing a Circular from the Central Board of Indir
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