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HomeGSTGST Assessment Not Invalid Merely for Absence of DIN if Portal-Generated Reference...

GST Assessment Not Invalid Merely for Absence of DIN if Portal-Generated Reference Number Exists: Andhra Pradesh High Court

GST

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By Mariya Paliwala
Andhra Pradesh High Court

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The Andhra Pradesh High Court has dismissed a writ petition challenging a GST assessment and subsequent recovery proceedings on the ground that the assessment order did not mention a Document Identification Number (DIN) and that prior show cause notices were allegedly unsigned.  The bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar held that…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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