#GST Act 2017

The Andhra Pradesh High Court ruled that GST assessment orders issued without a Document Identification Number (DIN) are invalid, reinforcing the mandatory nature of DIN under Section 169 of the GST Act. The court remanded the case with a condition to deposit 20% of the disputed tax, underscoring the limitations of electronic service without proper procedural compliance. This judgment sets a precedent for strict adherence to DIN requirements in tax proceedings.

Calcutta High Court rules that GST registration cancellation for non-filing of returns cannot be permanent without affording an opportunity to comply. The court directed restoration of registration within four weeks upon filing pending returns and payment of dues, emphasizing that revenue interests are best served by enabling compliance rather than exclusion.