GST proceedings initiated without Generating DIN is Invalid as per CBDT Circular: Andhra Pradesh HC sets aside Proceedings [Read Order]
The Court held that the GST proceedings issued by the 1st respondent, without generating the DIN number would have no legs to stand in the eye of the law and the are set aside
The Andhra Pradesh High Court set aside the Goods and Service Tax ( GST ) proceedings initiated without generating a Document Identification Number ( DIN ), as it was Invalid as per the Central Board of Direct Tax ( CBDT ) Circular. Sai Manikanta Electrical Contractors, the petitioner challenged the proceedings of the 1st respondent…
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