Case Law Analysis
|Andhra Pradesh High Court
Section 169 GST Act | DIN Mandatory for GST Assessment Orders; AP HC Quashes Non-Compliant Orders with 20% Deposit Condition
Andhra Pradesh High Court rules that GST assessment orders lacking a Document Identification Number (DIN) are invalid, violating due process. The court set aside impugned orders, directing authorities to reissue notices with proper DIN compliance and mandating a 20% deposit of disputed tax before fresh adjudication, reinforcing procedural safeguards in digital tax administration.