#din requirement

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Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under GST law

Case Reference: M/s. Mayaluri Pedda Subba Reddy v. Assistant Commissioner (ST) & Others,High Court of Andhra Pradesh, AmaravatiW.P. No. 7883 of 2025Judgment dated: 26.03.2025Category: Assessment Order – Procedural Validity (Non-mention of DIN)Relevant Sections: Sections 73 & 74 of the CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019 Facts (Para 1–3): The petitioner, M/s Mayaluri…

Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under GST law

[gstindiaguide-blog1]

Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under GST law

Case Title: RKN Projects Pvt. Ltd. vs. The Chief Commissioner of State Taxes and OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 7733 of 2025Date of Judgment: 26 March 2025Category: Validity of Assessment – Procedural Lapse (absence of DIN)Relevant Sections: Section 75 of the CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019 Facts (Para 2–3): The…

Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under GST law

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GST assessment order quashed as absence of officer’s signature and DIN number rendered it invalid under statutory and procedural law

Case Summary: M/s Venkata Durga Malleswara Traders v. State of Andhra Pradesh & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 4314 of 2025Judgment Date: 19 February 2025Category: Validity of Assessment Order – Procedural Compliance (Signature & DIN)Relevant Sections: Sections 160 & 169 of CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019 Facts (Paras…

GST assessment order quashed as absence of officer’s signature and DIN number rendered it invalid under statutory and procedural law

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GST assessment order quashed as absence of officer’s signature and missing DIN rendered it legally invalid

Case Title: M/s PVR Infra Projects v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 22087 of 2024Judgment Date: 19 February 2025Category: Assessment Order Validity – Procedural Defect (Unsigned Order, Missing DIN)Relevant Sections: Sections 160 & 169 of the Central Goods and Services Tax Act, 2017Relevant CBIC Circular: Circular No.…

GST assessment order quashed as absence of officer’s signature and missing DIN rendered it legally invalid

[gstindiaguide-blog1]

Assessment order quashed as absence of officer’s signature and DIN rendered it invalid under GST law

Case Title: M/s Sri Ramalingeswara Traders v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: Writ Petition No. 22837 of 2024Date of Judgment: 19 February 2025Category: Assessment Order Validity – Procedural Invalidity (Unsigned and No DIN)Relevant Sections: Sections 160 & 169 of the CGST Act, 2017Relevant Rule/Circular: CBIC Circular No. 128/47/2019-GST…

Assessment order quashed as absence of officer’s signature and DIN rendered it invalid under GST law

[gstindiaguide-blog1]

Assessment order quashed as absence of signature and DIN rendered it invalid under GST law

Case Title: M/s. Venkata Durga Malleswara Traders v. State of Andhra Pradesh & Others Court: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 4570 of 2025Judgment Date: 19 February 2025Category: Assessment Order – Validity of Unsigned Order and Absence of DINRelevant Sections: Sections 160 & 169 of CGST Act, 2017Period of Dispute: FY 2020–21 Facts (Para 1–3) The petitioner, M/s.…

Assessment order quashed as absence of signature and DIN rendered it invalid under GST law

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Assessment order quashed as unsigned and non-DIN GST order held invalid by Andhra Pradesh High Court

Case Title: M/s. Gayatri Enterprises v. State of Andhra Pradesh & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 2650 of 2025Judgment Date: 05 February 2025Category: Assessment Order – Validity – Signature and DIN RequirementRelevant Provisions: Sections 160 and 169 of the CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019 Facts (Paras 1–3) The…

Assessment order quashed as unsigned and non-DIN GST order held invalid by Andhra Pradesh High Court

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Bail granted as non-compliance with CrPC safeguards, absence of DIN, and failure to furnish “reasons to believe” vitiated GST arrest despite gravity of alleged tax evasion

Case Details Case Title: Shubham Jain v. Union of IndiaCourt: Gauhati High Court (Assam, Nagaland, Mizoram & Arunachal Pradesh)Case No.: Bail Appln./962/2025Judgment Date: 03.04.2025Relevant Sections: Section 132(1)(a), 132(1)(i), Section 69 CGST Act, 2017; Section 483 BNSS, 2023; Sections 41/41A, 50, 47 & 48 Cr.P.C./BNSS; Circular No. 122/41/2019-GST dated 05.11.2019Category of Dispute: Bail –…

Bail granted as non-compliance with CrPC safeguards, absence of DIN, and failure to furnish “reasons to believe” vitiated GST arrest despite gravity of alleged tax evasion