GST assessment orders without a DIN are unenforceable; the Andhra Pradesh High Court set aside the impugned order.

In GST proceedings, an assessment order issued without a Dynamic Identification Number was treated as invalid and unenforceable under the governing circular and consistent administrative practice. The Andhra Pradesh High Court held that the impugned order could not be sustained because it lacked a DIN, and the assessment was set aside on that ground. The authority was left free to initiate fresh assessment proceedings after giving notice and assigning a DIN.

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Issues: Whether the assessment order under the Goods and Services Tax Act, 2017 was liable to be set aside for non-mention of a Dynamic Identification Number (DIN).

Analysis: The impugned assessment order did not contain a DIN number. The absence of DIN was treated as affecting the validity of the order in view of the governing circular and the consistent view that GST proceedings issued without a DIN are unenforceable. On that basis, the impugned order could not be sustained.

Conclusion: The assessment order was set aside for non-mention of DIN, with liberty to conduct a fresh assessment after notice and by assigning a DIN number.

Final Conclusion: The writ petition succeeded, and the challenged assessment proceedings were annulled, leaving the authority free to proceed afresh in accordance with law.

Ratio Decidendi: In GST proceedings, an assessment order issued without a DIN is invalid and cannot be sustained.

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