Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The HC set aside the assessment order due to non-mention of a ...


Tax Assessment Order Nullified for Lacking DIN Number, Upholding CBIC Circular Mandate.

December 30, 2024

Case Laws     GST     HC

The HC set aside the assessment order due to non-mention of a DIN number, following its earlier decisions that held non-mention of DIN number vitiates the proceedings as per the CBIC circular dated 23.12.2019.

View Source

 


 

You may also like:

  1. HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court...

  2. The HC set aside the assessment order in Form GST DRC-01 due to two fatal defects: absence of the assessing officer's signature and missing DIN number. Following...

  3. HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST...

  4. The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in...

  5. The HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goyal v. Union of India (SC) and...

  6. The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN...

  7. HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and CBIC circular No....

  8. Validity of the assessment order - Absence of Document Identification Number (DIN) - even assuming that the Assessing Officer might have generated the DIN or had...

  9. The HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer's signature and missing Document Identification...

  10. Validity of Notices / orders without Document Identification Number (DIN) - The object and purpose of the issuance of the 2019 Circular, inter alia, was to create an...

  11. Rectification application rejected as assessee failed to raise issue of CIT(A)'s order lacking DIN before ITAT; assessee cannot rectify their own lapse. Addition upheld...

  12. Validity of assessment Order framed on Non quoting the mandatory document identification number (‘DIN’) - AO communicated the DIN after the expiry of 15 days - AO...

  13. The High Court reviewed a case involving the challenge of tax recovery proceedings. The petitioner disputed the lack of a Document Identification St Number (DIN) in the...

  14. DRP directions without a valid computer-generated Document Identification Number (DIN) allotted and quoted in the body of the order are invalid and deemed never issued....

  15. The HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer's signature and omission of the Document Identification Number...

 

Quick Updates:Latest Updates