https://www.taxtmi.com/caselaws?id=763863 The AP HC set aside a GST assessment order issued by tax authorities for multiple financial years due to absence of a Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and previous AP HC decisions, the court held that orders without DIN are invalid and non-est. The respondent was granted liberty to conduct fresh assessment with proper notice to petitioner and mandatory DIN inclusion. Time consumed in writ petition proceedings was excluded from limitation period for issuing new assessment order. No costs were awarded and pending miscellaneous applications were disposed of. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 02 Jul 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763863 The AP HC set aside a GST assessment order issued by tax authorities for multiple financial years due to absence of a Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and previous AP HC decisions, the court held that orders without DIN are invalid and non-est. The respondent was granted liberty to conduct fresh assessment with proper notice to petitioner and mandatory DIN inclusion. Time consumed in writ petition proceedings was excluded from limitation period for issuing new assessment order. No costs were awarded and pending miscellaneous applications were disposed of. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763863