{"id":71688,"date":"2025-05-30T08:55:37","date_gmt":"2025-05-30T03:25:37","guid":{"rendered":""},"modified":"2025-05-30T08:55:37","modified_gmt":"2025-05-30T03:25:37","slug":"digital-invoice-number-oversight-nullifies-tax-assessment-mandates-procedural-compliance-and-fresh-evaluation-under-gst-regulations","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71688","title":{"rendered":"Digital Invoice Number Oversight Nullifies Tax Assessment, Mandates Procedural Compliance and Fresh Evaluation Under GST Regulations"},"content":{"rendered":"<p>Digital Invoice Number Oversight Nullifies Tax Assessment, Mandates Procedural Compliance and Fresh Evaluation Under GST Regulations<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88916\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71688","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71688","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71688"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71688\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}