Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court relied on CBIC circular No.128/47/2019-GST and previous Division Bench ruling which established that absence of DIN number compromises proceeding validity. Assessment order uploaded to portal without DIN was set aside, emphasizing mandatory compliance with electronic documentation requirements under GST framework. Petition allowed, reinforcing procedural requirement that all GST-related communications must contain valid DIN for legal enforceability.
HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court relied on CBIC circular No.128/47/2019-GST and previous Division Bench ruling which established that absence of DIN number compromises proceeding validity. Assessment order uploaded to portal without DIN was set aside, emphasizing mandatory compliance with electronic documentation requirements under GST framework. Petition allowed, reinforcing procedural requirement that all GST-related communications must contain valid DIN for legal enforceability.
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