{"id":2608,"date":"2025-02-22T11:48:48","date_gmt":"2025-02-22T06:18:48","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2608"},"modified":"2025-02-22T11:48:48","modified_gmt":"2025-02-22T06:18:48","slug":"order-to-be-set-aside-as-din-was-not-mentioned-in-the-order-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/order-to-be-set-aside-as-din-was-not-mentioned-in-the-order-hc","title":{"rendered":"Order to Be Set Aside as DIN Was Not Mentioned in the Order | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000388074\/order-to-be-set-aside-as-din-was-not-mentioned-in-the-order-hc\">Sri Rajini Gold Versus Assistant Commissioner of Tax (2025) 26 Centax 338 (A.P.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>R. Raghunandan Rao<\/strong> &amp; <strong>Maheswara Rao Kuncheam<\/strong>, JJ.<\/li>\n<li><strong>Shri\u00a0Gopisetty Nagaraju<\/strong>\u00a0for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner was served with an assessment order for the period 2017-18 to 2020-21 under the Goods and Services Tax (GST) Act. Upon receiving the order, the petitioner challenged its validity on multiple grounds, with the primary issue being the absence of a Document Identification Number (DIN), which is a statutory requirement under the GST framework. The petitioner contended that the non-inclusion of the DIN rendered the assessment order invalid and sought the intervention of the court to address this procedural lapse.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon&#8217;ble High Court held that the omission of a DIN in the assessment order rendered it invalid. Consequently, the Court set aside the impugned order and granted the revenue authorities the opportunity to issue a fresh order, ensuring compliance with the statutory requirement of a DIN.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(88)%20G.S.T.L.%20179&amp;itemType=AP\">Cluster Enterprises v. Deputy Assistant Commissioner (ST)-2<\/a> \u2014 2024 (88) G.S.T.L. 179\/(2024) 20 Centax 523 (A.P.) \u2014 Followed [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(88)%20G.S.T.L.%20179&amp;itemType=AP\">Cluster Enterprises v. Deputy Asstt. Commissioner (ST)-2<\/a> \u2014 2024 (88) G.S.T.L. 179\/(2024) 20 Centax 523 (A.P.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(63)%20G.S.T.L.%20286%20(S.C.)&amp;itemType=AP\">Pradeep Goyal v. Union of India<\/a> \u2014 2022 (63) G.S.T.L. 286 (S.C.) \u2014 Followed [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(88)%20G.S.T.L.%20303&amp;itemType=AP\">Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle, Visakhapatnam<\/a> \u2014 2024 (88) G.S.T.L. 303\/(2024) 20 Centax 236 (A.P.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(88)%20G.S.T.L.%20303&amp;itemType=AP\">Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle, Visakhapatnam<\/a> \u2014 2024 (88) G.S.T.L. 303\/(2024) 20 Centax 236 (A.P.) \u2014 Followed [Para 6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Sri Rajini Gold Versus Assistant Commissioner of Tax (2025) 26&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2691,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-2608","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Order to Be Set Aside as DIN Was Not Mentioned in the Order | HC<\/title>\n<meta name=\"description\" content=\"High Court ruled that the absence of a Document Identification Number (DIN) 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