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In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD
(The author can be reached at shaifaly.ca@gmail.com)
In this case the officer issued an assessment order. He didn’t mention the DIN in that order. The assessee went to the court. The Delhi high court held it invalid AO. The order of ITAT and Delhi high court is stayed by the honourable SC. The court said that the absence of DIN doesn’t make it illegal.
It is just an irregularity.
CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
Feb 19, 2024
Nov 03, 2023
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