Whether Show Cause Notice / Order issued without any Document Identification Number (DIN) is valid ?
Issue Favourable to Tax Payer ?:- yes
Held - The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be cons.....
Issue Favourable to Tax Payer ?:- yes
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.....