https://www.taxtmi.com/caselaws?id=464532 In GST proceedings, an assessment order issued without a Dynamic Identification Number was treated as invalid and unenforceable under the governing circular and consistent administrative practice. The Andhra Pradesh High Court held that the impugned order could not be sustained because it lacked a DIN, and the assessment was set aside on that ground. The authority was left free to initiate fresh assessment proceedings after giving notice and assigning a DIN. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 03 Nov 2025 19:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464532 In GST proceedings, an assessment order issued without a Dynamic Identification Number was treated as invalid and unenforceable under the governing circular and consistent administrative practice. The Andhra Pradesh High Court held that the impugned order could not be sustained because it lacked a DIN, and the assessment was set aside on that ground. The authority was left free to initiate fresh assessment proceedings after giving notice and assigning a DIN. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464532