https://www.taxtmi.com/forum/issue?id=117593 Show Cause Notices issued without a quoted DIN are treated by departmental circulars as presumed never issued, though DIN is not a statutory requirement and the statute prevails. Circular No. 122/41/2019-GST allows the department a limited working-days period to regularise SCNs issued without DIN. Taxpayers should write to the department requesting rectification and pursue merits of the case, relying on available personal hearing opportunities rather than solely pleading nullity. en-us Wed, 27 Oct 2021 23:44:13 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117593 Show Cause Notices issued without a quoted DIN are treated by departmental circulars as presumed never issued, though DIN is not a statutory requirement and the statute prevails. Circular No. 122/41/2019-GST allows the department a limited working-days period to regularise SCNs issued without DIN. Taxpayers should write to the department requesting rectification and pursue merits of the case, relying on available personal hearing opportunities rather than solely pleading nullity. Discussion-Forum Service Tax Wed, 27 Oct 2021 23:44:13 +0530 https://www.taxtmi.com/forum/issue?id=117593