GST Assessment Order Set Aside for Lacking Document Identification Number as Required by CBIC Circular

GST Assessment Order Set Aside for Lacking Document Identification Number as Required by CBIC CircularCase-LawsGSTThe HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goya

GST Assessment Order Set Aside for Lacking Document Identification Number as Required by CBIC Circular
Case-Laws
GST
The HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goyal v. Union of India (SC) and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa, the court determined that absence of a DIN renders the order non-est and invalid. The judgment relied on CBIC Circular No.128/

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