Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in Pradeep Goyal v. Union of India and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner, along with CBIC Circular No.128/47/2019-GST, the court determined that proceedings lacking a DIN number cannot be sustained. The petition was disposed of with the impugned proceedings dated 18.07.2023 set aside, granting liberty to the respondent to conduct fresh assessment after proper notice and assigning a DIN number to the order.
The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in Pradeep Goyal v. Union of India and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner, along with CBIC Circular No.128/47/2019-GST, the court determined that proceedings lacking a DIN number cannot be sustained. The petition was disposed of with the impugned proceedings dated 18.07.2023 set aside, granting liberty to the respondent to conduct fresh assessment after proper notice and assigning a DIN number to the order.
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