https://www.taxtmi.com/article/detailed?id=14668 An SCN issued without a Document Identification Number (DIN) is invalid; the Andhra Pradesh High Court set aside the impugned SCN for non-mention of DIN, revoked the provisional suspension arising from that SCN, and allowed the tax authority to reissue the SCN after giving notice and assigning a DIN. The court relied on CBIC Circular No. 128/47/2019-GST and precedents treating absence of DIN as fatal to validity. Subsequent administrative guidance recognizes portal-generated Reference Numbers (RFN) as verifiable identifiers for communications. en-us Fri, 20 Jun 2025 08:36:06 +0530 Fri, 20 Jun 2025 08:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14668 An SCN issued without a Document Identification Number (DIN) is invalid; the Andhra Pradesh High Court set aside the impugned SCN for non-mention of DIN, revoked the provisional suspension arising from that SCN, and allowed the tax authority to reissue the SCN after giving notice and assigning a DIN. The court relied on CBIC Circular No. 128/47/2019-GST and precedents treating absence of DIN as fatal to validity. Subsequent administrative guidance recognizes portal-generated Reference Numbers (RFN) as verifiable identifiers for communications. Articles Goods and Services Tax - GST Fri, 20 Jun 2025 08:36:06 +0530 https://www.taxtmi.com/article/detailed?id=14668