GST Orders Without Document Identification Number Still Valid If Issued on Portal: Andhra Pradesh High Court

The Andhra Pradesh High Court upheld orders involving Kudos Facility Services, saying DIN absence does not invalidate electronically issued documents reference numbers. Justices Rao Raghunandan Rao and T. C. D. Sekhar held digital validity and compliance were adequately proven.

Separate Billing Does Not Determine Tax Characterization: Andhra Pradesh High Court on Composite Supply

The Andhra Pradesh High Court ruled that inseparable goods essential to services form a composite supply, and billing methods cannot alter tax classification under GST law. Judges said chemicals and mud engineering were naturally bundled for safe drilling operations.