9911796707
TMI Blog2025 (1) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... the G.S.T. Act, came to be considered by the Hon'ble Supreme Court in the case of PRADEEP GOYAL VERSUS UNION OF INDIA & ORS. [2022 (8) TMI 216 - SUPREME COURT]. The Hon'ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as "C.B.I.C."), had held that an order, which does not contain a DIN number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HE EXECUTIVE ENGINEER, OPERATION DIVISION VIZIANAGARAM. [2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURT] had also held that non-mention of a DIN number would require the order to be set aside. Conclusion - The non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside. This Writ Petition is disposed of setting aside the impugned proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent Writ Petition. 2. The assessment order, in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order. 4. The question of the effect of non-inclusion of DIN number on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam 2024 (88) G.S.T.L. 303 (A.P.), had also held that non-mention of a DIN number would require the order to be set aside. 6. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the order, which was u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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