Held - The language in this provision of law makes it abundantly clear that the power granted under this provision is .....

Held:  In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in this show-cause notice, .....

Held - The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be cons.....

Held - Before parting it is also necessary to observe that the impugned order is also bad in law, inasmuch as, from perusal of show-Cause notice da.....