Document Identification Number (DIN): Structure, Legality and Relevance in GST Laws
The Goods and Services Tax (GST) regime in India, which was implemented in July 2017, has brought about significant changes to the country's taxation...
![Patna HC sets aside GST Demand Order Lacking Date making Appeal Limitation Indeterminable [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Patna-High-Court-GST-Demand-Order-GST-Demand-GST-Taxscan.jpg "Patna HC sets aside GST Demand Order Lacking Date making Appeal Limitation Indeterminable [Read Order]")
![Audit by CAG: Punjab & Haryana HC stays GST SCN to Leading Pharma Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-Punjab-Haryana-High-Court-DRC-01-GST-audit-by-CAG-GST-audit-pharmaceutical-manufacturer-GST-taxscan.jpg "Audit by CAG: Punjab & Haryana HC stays GST SCN to Leading Pharma Manufacturer [Read Order]")
![GST proceedings initiated without Generating DIN is Invalid as per CBDT Circular: Andhra Pradesh HC sets aside Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/GST-GST-Proceedings-CBDT-Central-Board-of-Direct-Tax-Andhra-Pradesh-High-Court-Document-Identification-Number-taxscan.jpg "GST proceedings initiated without Generating DIN is Invalid as per CBDT Circular: Andhra Pradesh HC sets aside Proceedings [Read Order]")
![GST Proceedings issued without DIN not Valid: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Andhra-pradesh-hc-GST-Goods-services-tax-GST-proceedings-DIN-TAXSCAN.jpg "GST Proceedings issued without DIN not Valid: Andhra Pradesh HC [Read Order]")
![Notice for Reopening Assessment u/s 148 of IT Act without DIN is Invalid: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Bombay-high-court-Income-Tax-Act-DIN-income-tax-authority-in-India-texscan.jpg "Notice for Reopening Assessment u/s 148 of IT Act without DIN is Invalid: Bombay HC [Read Order]")
Absence of Generated DIN in Notice of demand u/s 156 of Income Tax Act: ITAT quashes assessment order and Notice demand [Read Order]
In a major ruling, The Income Tax Appellate Tribunal (ITAT) quashed the assessment order and notice of demand under Section 156 of the Income Tax Act, 1961, due to the absence of a generated Document...
![Absence of Generated DIN in Notice of demand u/s 156 of Income Tax Act: ITAT quashes assessment order and Notice demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/DIN-Notice-of-demand-Income-Tax-Act-ITAT-taxscan.jpg "Absence of Generated DIN in Notice of demand u/s 156 of Income Tax Act: ITAT quashes assessment order and Notice demand [Read Order]")
Absence of DIN while granting Statutory Approval u/s 153D Income Tax Act: ITAT allows Assesee appeal [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) while allowing the appeal filed by the assessee Bawa Float Glass Ltd held that absence of Document identification Number ( DIN ) while...
![Absence of DIN while granting Statutory Approval u/s 153D Income Tax Act: ITAT allows Assesee appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Income-Tax-ITAT-ITAT-Delhi-Document-identification-Number-Tax-news-taxscan.jpg "Absence of DIN while granting Statutory Approval u/s 153D Income Tax Act: ITAT allows Assesee appeal [Read Order]")
Mandatory Allocation of “DIN" While Communicating Notice, Order, Summon: Supreme Court Stays HC Order till Final Adjudication [Read Order]
The Supreme Court stayed the High Court’s observation on Mandatory Allocation of “DIN" While Communicating Notice, Order, and Summon. The appeal arose out of the impugned final judgment and order...
Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) observed that minor delays in uploading assessment orders or generating Document Identification Number (DIN) will not render...
![Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Chandigarh-Assessment-order-Document-Identification-Number-DIN-generation-Delay-in-Assessment-Order-Income-Tax-Appellate-Tribunal-taxscan.jpg "Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]")
No Assessment can be made u/s 143 or 144 of Income Tax Act after Twelve Months from end of Relevant Assessment Year: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) observed that no assessments can be made under section 143 or 144 of Income Tax Act after twelve months from end of relevant...
![No Assessment can be made u/s 143 or 144 of Income Tax Act after Twelve Months from end of Relevant Assessment Year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Assessment-Income-Tax-Act-Relevant-Assessment-Year-ITAT-taxscan.jpg "No Assessment can be made u/s 143 or 144 of Income Tax Act after Twelve Months from end of Relevant Assessment Year: ITAT [Read Order]")