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

byCA Pradeep Modi
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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

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 👉 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

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

  1. Sir it seems the Honble HC at Amaravathi in WP 14874 of 2024 filed by M/s Sahithi Agencies has accepted the Summary of SCN/OIO without DIN as legally valid.

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