GST assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid and non-est
Case Title: Sunrise Marine Services v. Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition Number: W.P. No. 1345 of 2025Judgment Date: 22 January 2025Category: Assessment – Procedural Validity – Non-mention of DINRelevant Sections: Section 73 / 74 of the CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019 Facts (Para 1–2) The petitioner,…















