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.
The Supreme Court ruled that summons under Section 70 of the CGST Act do not amount to initiation of proceedings under Section 6(2)(b), allowing parallel investigations by Central and State GST authorities. It also issued a detailed nine-point framework to prevent duplication and ensure smooth enforcement.
