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of <h1>Notice returnable in four weeks in challenge to GST assessment lacking DIN; earlier order set aside stayed; no coercive steps</h1> <h3>ASSISTANT COMMISSIONER, CGST & ANR. Versus M/s NOVELTY REDDY AND REDDY MOTORS PRIVATE LIMITED</h3> SC issued notice returnable in four weeks in a challenge to an assessment order that allegedly lacked a DIN. HC had set aside the summary show-cause ... Challenge to assessment order - the proceeding did not contain a DIN number - It was held by High Court that 'this Writ Petition is disposed of setting aside the summary of show-cause notice, in Form GST DRC-01, dated 27.11.2024 and the assessment order, dated 25.02.2025, passed by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said orders.' HELD THAT:- Issue notice, returnable in four weeks. The impugned order passed by the High Court shall remain stayed from its operation, subject to the condition that no coercive steps be taken against the assessee. Heard counsel for the Revenue. Issue notice, 'returnable in four weeks.' 'Dasti service, in addition, is permitted.' The impugned order passed by the High Court 'shall remain stayed from its operation, subject to the condition that no coercive steps be taken against the assessee.'
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