Mahesh Trivedi Vs Union of India
Date: April 9, 2026
Subject Matter
Orders with Verifiable Reference Number on Common Portal Valid Without Explicit DIN
Summary
The High Court dismissed a writ petition challenging a penalty order, ruling that an order issued without a specific Document Identification Number (DIN) is still valid if it contains a verifiable Reference Number (RFN) and is served through statutor…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT Under challenge herein is an order dated 09.12.2025 passed by the Joint Commissioner, Central Goods and Services Tax, Udaipur. By the said order, a penalty has been imposed on the petitioner by holding that there was wrongful availing of Input Tax Credit (ITC) amounting to Rs. 32,29,10,192/- without there being actual receipt of goods or serv…