DIN compliance in GST proceedings is mandatory; orders issued without DIN were quashed, with liberty to proceed afresh.

GST proceedings issued without a Document Identification Number (DIN) are invalid and non-est, and a summary of show-cause notice or assessment order lacking DIN cannot be sustained. Applying the settled DIN compliance requirement and the governing administrative circular, the HC set aside the impugned proceedings for non-compliance with that mandatory procedural safeguard. The authority was left free to initiate fresh assessment, provided notice is issued and DIN is assigned in accordance with law.

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Issues: Whether the summary of show-cause notice and assessment order issued under the GST regime were liable to be set aside for want of a Document Identification Number (DIN).

Analysis: The orders challenged in the writ petition did not contain a DIN number. The Court relied on the settled position that an order issued under GST proceedings without a DIN is invalid and non-est, and noted the administrative circular governing DIN compliance. Since the impugned proceedings suffered from this defect, they could not be sustained.

Conclusion: The impugned summary of show-cause notice and assessment order were set aside, with liberty to the authority to undertake fresh assessment after issuing notice and assigning a DIN number.

Final Conclusion: The writ petition succeeded and the proceedings were quashed for non-compliance with the DIN requirement, while preserving the authority's right to proceed afresh in accordance with law.

Ratio Decidendi: An order or proceeding under GST that does not contain a DIN number is invalid and non-est, and is liable to be set aside.

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