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Issues: Whether an assessment order under the GST regime, issued without a Document Identification Number, is liable to be set aside.
Analysis: The order was undisputedly issued without a DIN. The Court relied on the earlier Supreme Court view and the binding departmental circular governing DIN compliance to hold that omission of DIN affects the legal validity of the order. Following the same principle, the absence of DIN in the uploaded assessment order rendered the proceeding unsustainable.
Conclusion: The assessment order was invalid and was set aside with liberty to the department to undertake fresh assessment after notice and due assignment of DIN.
Ratio Decidendi: An assessment order issued under the GST regime without the required Document Identification Number is liable to be treated as invalid and set aside.
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