9911796707
TMI Blog2025 (2) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. 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, had held that an order, which does not contain a DIN n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to conduct a fresh assessment with the requirement of assigning a DIN number and excluding the period from the original assessment order to the current decision for limitation purposes.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors 2022 (63) G.S.T.L. 286 (SC). 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, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this order, which was uploaded in the portal, requires the impugned order to be set aside. 7. Accordingly, this Writ Petition is disposed of setting aside the impugned order, in Form GST DRC-07 vide Reference No.ZD371223002607P, dated 19.02.2024, issued by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
