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[Breaking] Assessment order without a DIN is irregular and not illegal- SC

by in Supreme Court

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.

Profile photo of CA Shafaly Girdharwal 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.

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