Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
The HC set aside the impugned assessment order issued in Form DRC-07 due to the absence of a Document Identification Number (DIN), rendering the proceedings invalid. This decision aligns with binding precedents and a circular mandating the inclusion of a DIN for validity under the GST Act. The court granted liberty to the revenue authority to initiate fresh assessment proceedings, provided proper notice is given and the new order contains a valid DIN. The writ petition was allowed, quashing the original order for procedural non-compliance.
The HC set aside the impugned assessment order issued in Form DRC-07 due to the absence of a Document Identification Number (DIN), rendering the proceedings invalid. This decision aligns with binding precedents and a circular mandating the inclusion of a DIN for validity under the GST Act. The court granted liberty to the revenue authority to initiate fresh assessment proceedings, provided proper notice is given and the new order contains a valid DIN. The writ petition was allowed, quashing the original order for procedural non-compliance.
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