Digital Invoice Number Oversight Nullifies Tax Assessment, Mandates Procedural Compliance and Fresh Evaluation Under GST Regulations

Digital Invoice Number Oversight Nullifies Tax Assessment, Mandates Procedural Compliance and Fresh Evaluation Under GST RegulationsCase-LawsGSTHC invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in

Digital Invoice Number Oversight Nullifies Tax Assessment, Mandates Procedural Compliance and Fresh Evaluation Under GST Regulations
Case-Laws
GST
HC invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment w

= = = = = = = =

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

= = = = = = = =