GST DAILY – 408 : GST order was set aside due to upload on portal without mentioning the DIN number

THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Sri Hanuma Enterprises V/s Assistant Commissioner of State Tax, decided on 4-12-2024

 👉 Issue:-

✔️ What are the validity of GST order  upload on portal without mentioning the DIN number?

👉 TheHon’ble High Court Judgement:-

✔️ Where impugned order of assessment was passed in case of assessee without mentioning DIN number, following decision of supreme court in Pradeep Goyal v. Union of India [2022] 141 taxmann.com 64 (SC), wherein SC held that order which does not contain a DIN number would be non-est and invalid, impugned order of assessment was to be set aside.

Section 169 of Central Goods and Services Tax Act, 2017