Tax Assessment Order Quashed as Notice Lacked Document Identification Number Required Under CBIC Circular 128/47/2019-GST
Case-Laws
GST
HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST mandating DIN, the court held that non-inclusion of DIN invalidates tax proceedings. While quashing the impugned order dated 17-10-2024, HC granted liberty to tax authorities to initiate fr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =