High Court Strikes Down Tax Assessment Order for Missing Crucial Document Identification Number, Allowing Procedural Correction
Case-Laws
GST
HC invalidated the GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice
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