Assessment Order Invalidated for Missing DIN Under GST Act 2017; Fresh Assessment Permitted Without Limitation Period Inclusion.

The HC of Andhra Pradesh invalidated an assessment order under the Goods and Service Tax Act, 2017, due to the absence of a Document Identification Number (DIN). Citing SC precedents and Division Bench rulings, the Court deemed the order non-est. The Writ Petition was disposed of, permitting a fresh assessment with a DIN, excluding the period from the original order to the decision for limitation. No costs were awarded, and pending applications were closed.

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The High Court of Andhra Pradesh set aside an assessment order issued under the Goods and Service Tax Act, 2017 due to the absence of a Document Identification Number (DIN), citing precedents from the Hon'ble Supreme Court and previous Division Bench rulings. The Court held that an order lacking a DIN number is invalid and non-est, following the Circular issued by the Central Board of Indirect Taxes and Customs. Consequently, the Writ Petition challenging the assessment order was disposed of, allowing the respondent to conduct a fresh assessment with the requirement of assigning a DIN number and excluding the period from the original assessment order to the current decision for limitation purposes. No costs were awarded, and pending applications were closed.

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