The court held that assessment orders issued in the name of a deceased person are void. Fresh proceedings must be initiated against legal heirs, with recovery limited to the ...
The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence of an auto-generated reference number defeated claims of invalid DIN and unsigned ...
Andhra Pradesh High Court rules GST assessment order valid despite missing DIN on physical copy if electronically issued with system-generated reference number ...