DIN compliance under GST: assessment order without a Document Identification Number was set aside as invalid.

An assessment order under GST lacking a Document Identification Number (DIN) was treated as invalid in light of the binding CBIC circular and earlier decisions recognising DIN compliance as material to the validity of GST proceedings. The Court found that an order uploaded without a DIN could not be sustained and set it aside. Fresh assessment was permitted, subject to issuance of notice and assignment of a DIN.

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Issues: Whether an assessment order under the GST regime is liable to be set aside for non-mention of a Document Identification Number (DIN).

Analysis: The order challenged before the Court did not contain a DIN. The Court relied on the binding effect of the CBIC circular governing DIN requirements and on earlier decisions which had treated non-mention of DIN as affecting the validity of GST proceedings. In that legal framework, an order uploaded without a DIN was treated as lacking validity and liable to be interfered with.

Conclusion: The assessment order was held unsustainable for want of a DIN and was set aside, with liberty to the authority to undertake fresh assessment after issuing notice and assigning a DIN.

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