Assessment Orders Without Document Identification Number Are Invalid and Cannot Be Enforced Under GST Rules

Assessment Orders Without Document Identification Number Are Invalid and Cannot Be Enforced Under GST RulesCase-LawsGSTHC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in

Assessment Orders Without Document Identification Number Are Invalid and Cannot Be Enforced Under GST Rules
Case-Laws
GST
HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court relied on CBIC circular No.128/47/2019-GST and previous Division Bench ruling which established that absence of DIN number compromises proceeding validity. Assessment order uploaded to portal without DI

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =