ground that the aforesaid order was
null and void as no Document Identification Number (DIN) has been
mentioned in the body of the impugned order ... Delhi, dated the 14th August, 2019
Subject: Generation/Allotment/Quoting of
Document Identification Number in
Notice/Order/Summons/letter/correspondence issued by
the Income
ground that the aforesaid order was
null and void as no Document Identification Number (DIN) has been
mentioned in the body of the impugned order ... Delhi, dated the 14th August, 2019
Subject: Generation/Allotment/Quoting of Document
Identification Number in
Notice/Order/Summons/letter/correspondence issued by
the Income
Form DRC -07 (both CGST and SGST) without
13
generating the Document Identification Number (DIN) on the summary order
or the show cause notice ... that every
document, communication and proceedings issued under the provisions
of the CGST Act and Rules should contain a Document Identification
Number. The Central Board
Form DRC -07 (both CGST and SGST) without
13
generating the Document Identification Number (DIN) on the summary order
or the show cause notice ... that every
document, communication and proceedings issued under the provisions
of the CGST Act and Rules should contain a Document Identification
Number. The Central Board
Form DRC -07 (both CGST and SGST) without
13
generating the Document Identification Number (DIN) on the summary order
or the show cause notice ... that every
document, communication and proceedings issued under the provisions
of the CGST Act and Rules should contain a Document Identification
Number. The Central Board
Form DRC -07 (both CGST and SGST) without
13
generating the Document Identification Number (DIN) on the summary order
or the show cause notice ... that every
document, communication and proceedings issued under the provisions
of the CGST Act and Rules should contain a Document Identification
Number. The Central Board
impugned
order"). The impugned order does not bear a Document Identification
Number (for short "DIN"). The Assessment Year in question ... which is extracted as under:-
"Subject: Generation/Allotment/Quoting of Document Identification
Number in Notice/Order/Summons/letter/correspondence issued by the
Income
Form DRC -07 (both CGST and SGST) without
13
generating the Document Identification Number (DIN) on the summary order
or the show cause notice ... that every
document, communication and proceedings issued under the provisions
of the CGST Act and Rules should contain a Document Identification
Number. The Central Board
challenge, in all these cases,
is the lack of a Document Identification Number on the orders, passed by
the assessing officers.
3. Under ... that every
document, communication and proceedings issued under the provisions
of the CGST Act and Rules should contain a Document Identification
Number. The Central Board
challenge, in all these cases,
is the lack of a Document Identification Number on the orders, passed by
the assessing officers.
3. Under ... that every
document, communication and proceedings issued under the provisions
of the CGST Act and Rules should contain a Document Identification
Number. The Central Board
