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.

Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation

The Calcutta High Court permitted an applicant to seek revocation of his cancelled GST registration, reaffirming statutory remedies. Justice Om Narayan Rai cited Section 30 of the GST Act read with Rule 23, enabling applications before the Proper Officer.