Assessment order in Form DRC-07 quashed for missing Document Identification Number under GST rules

Assessment order in Form DRC-07 quashed for missing Document Identification Number under GST rulesCase-LawsGSTThe HC set aside the impugned assessment order issued in Form DRC-07 due to the absence of a Document Identification Number (DIN), rendering the

Assessment order in Form DRC-07 quashed for missing Document Identification Number under GST rules
Case-Laws
GST
The HC set aside the impugned assessment order issued in Form DRC-07 due to the absence of a Document Identification Number (DIN), rendering the proceedings invalid. This decision aligns with binding precedents and a circular mandating the inclusion of a DIN for validity under the GST Act. The court granted liberty to the revenue authority to initiate fresh assessment proceed

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