Non-Mention of DIN – Andhra Pradesh HC Quashes GST Assessment Order
In a crucial ruling, Andhra Pradesh HC Quashes GST Assessment Order for Non-Mention of DIN! Court has set aside a GST assessment order due to the absence of a Document Identification Number (DIN) in the uploaded order.
Let us have a Short Overview of the case:
Case: Knight Hawk Security And Allied Services vs. The Assistant Commissioner
Key Takeaways:
Assessment Order Invalid: The HC found that the order lacked a mandatory DIN, making it legally unsustainable.
SC & Co-ordinate Bench Reliance: The ruling follows the Supreme Court’s decision in Pradeep Goyal and the AP HC’s own judgment in Cluster Enterprises, which emphasized adherence to CBIC Circulars on DIN.
Fresh Assessment Allowed: The Revenue has been granted liberty to reinitiate assessment with a proper DIN and after giving due notice to the petitioner.
The Copy Of the order is as under:
