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.

Time-Barred GST Appeals Cannot be Condoned Even Under Article 226: Gujarat High Court

The Gujarat High Court ruled that delays in filing GST appeals cannot be condoned beyond the statutory time limit, even under Article 226 writ jurisdiction. Justices A.S. Supehia and Pranav Trivedi dismissed the petition, citing excessive and impermissible delay.