GST Proceedings issued without DIN not Valid: Andhra Pradesh HC [Read Order]

Impugned proceedings were issued without generating a DIN, violating Circular issued by the CBIC and Circular No. 2 of 2022, from the Government of Andhra Pradesh
By Navasree A.M - On June 19, 2024 4:32 pm - 2 mins read
Andhra pradesh hc - GST - Goods - services tax - GST proceedings - DIN - TAXSCAN

The Andhra Pradesh High Court has ruled that GST ( Goods and Services Tax ) proceedings lacking Document Identification Number ( DIN ) are legally invalid. The bench of Justice Kiranmayee Mandava and Justice Nyapathy Vijay of Andhra Pradesh High Court found that the impugned proceedings indeed lacked a DIN. The court stated that ā€œIn…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
Ā  ā‚¹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader