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    <title>2024 (12) TMI 1649 - ANDHRA PRADESH HIGH COURT</title>
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    <description>HC set aside the assessment proceedings dated 26-3-2024 for failure to include a DIN on the uploaded order, holding such omission renders the order invalid. The court relied on SC authority and a CBIC circular that require DIN for validity. The matter is disposed by quashing the impugned proceedings but grants liberty to the revenue to reinitiate fresh assessment after issuing proper notice and ensuring the reassessment order bears a DIN.</description>
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      <description>HC set aside the assessment proceedings dated 26-3-2024 for failure to include a DIN on the uploaded order, holding such omission renders the order invalid. The court relied on SC authority and a CBIC circular that require DIN for validity. The matter is disposed by quashing the impugned proceedings but grants liberty to the revenue to reinitiate fresh assessment after issuing proper notice and ensuring the reassessment order bears a DIN.</description>
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