| Question And Answer | |
|---|---|
| Subject: | DOCUMENT IDENTIFICATION NUMBER |
| Category: | GST, Service tax |
| Querist: | Sunder Seshan |
| Answered by: | Advocate C.B.Thakar |
| Tags: | Document identification number, Document identification number (DIN), Service tax Practioners |
| Date: | October 22, 2022 |
I am service tax practitioner . In the several service tax notices issued to our clients I observed that the same DIN is quoted for 2 assesses.
What is the legal effect . When DIN is duplicated can it be considered to be valid.
DIN i.e. Document Identification Number is generated on computer system. Unless there is some technical glitch same number can’t be generated for two different assesses. You can bring it to knowledge of concerned officer , higher authority and CBIC etc. However, in my view , such wrong happening cannot invalidate any , otherwise , legal document. It is administrative lapse and can not affect validity of documents.
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