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    <title>No communication is valid if served without DIN</title>
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    <description>The Andhra Pradesh High Court held that communications issued without an electronically generated Document Identification Number pursuant to the relevant GST circulars are invalid, set aside the impugned assessment-related communication issued to the petitioner for lack of DIN, and allowed the department liberty to proceed further in accordance with law while directing the petitioner to cooperate in completing the assessment process.</description>
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      <description>The Andhra Pradesh High Court held that communications issued without an electronically generated Document Identification Number pursuant to the relevant GST circulars are invalid, set aside the impugned assessment-related communication issued to the petitioner for lack of DIN, and allowed the department liberty to proceed further in accordance with law while directing the petitioner to cooperate in completing the assessment process.</description>
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