DIN Mandatory while Issuing GST SCN or Order: Andhra Pradesh HC Quashes Registration Cancellation Notice

The Andhra Pradesh High Court has quashed a "GST registration cancellation notice," ruling that a "DIN is mandatory" while issuing a GST SCN or order. The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot issue a notice without a valid DIN.