Assessment Order Set Aside Due to Missing Document Identification Number (DIN) Requirement Under CBIC Circular No.128/47/2019-GST
Case-Laws
GST
The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in Pradeep Goyal v. Union of India and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner, along with CBIC Circular No.128/47/2019-GST, the court determined that proceeding
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