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of <h1>Assessment orders quashed for missing DIN; proceedings vitiated, matter remitted for fresh assessment and notice; bank attachment set aside</h1> <h3>M/s. Sri Sitamahalakshmi Rice Traders Versus The Assistant Commissioner St, The State Of Andhra Pradesh, The Union Of India, The Central Board Of Indirect Taxes And Customs</h3> M/s. Sri Sitamahalakshmi Rice Traders Versus The Assistant Commissioner St, The State Of Andhra Pradesh, The Union Of India, The Central Board Of Indirect ... Petition challenges assessment orders dated 26.04.2024 and 18.09.2024 under the GST Act for 2018-19, 2020-21, 2021-22 and 2022-23, on grounds including absence of a DIN on the proceedings. Respondent concedes the impugned orders lack a DIN. Citing Pradeep Goyal v. Union of India & Ors [2022 (63) G.S.T.L. 286 (SC)] and CBIC Circular No.128/47/2019-GST (23.12.2019), the Court notes the binding holding that 'an order, which does not contain a DIN number would be invalid.' Two Division Bench precedents of this Court reached the same conclusion. The impugned assessment orders are set aside; the assessing authority is granted liberty to conduct fresh assessment after giving notice and assigning a DIN. Bank attachment ordered for recovery is also set aside. The period from the dates of the impugned orders until receipt of this order is excluded for purposes of limitation. No costs; pending miscellaneous applications closed.
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