Held - The language in this provision of law makes it abundantly clear that the power granted under this provision is only the power to issue instructions to the taxation authorities. Such instructions would be binding on the taxation authorities. Violation of such instructions may invalidate the orders passed by the taxation authorities. Such violation would not result in the orders becoming void. Once the orders .....

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, which was uploaded in the portal, requires this show-cause notice to be set aside. Accordingly, this Writ Petition is disposed of setting aside the show-cause notice, dated 08.05.2025, passed by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice t.....

Held - The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors 2022 (63) G.S.T.L. 286 (SC). The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs .....

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 dated 15.07.2020 (Annexure-3 ) and the rejection order of refund dated 31.07.2020 (Annexure-6), it would transpire that there is no DIN quoted on those Notice/Order, and as such those Notice/Order are invalid and deemed to have never been issued as per the Circular No. 122/41/2019-GST dated 05.11.2019.....