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Issues: Whether an assessment order issued under the Goods and Services Tax Act, 2017 is liable to be set aside for want of a Document Identification Number.
Analysis: The order challenged in the writ petition was admittedly issued without a DIN. The decision relied on the settled position that, in GST proceedings, the absence of a DIN undermines the validity of the communication and renders it non-est. The ruling was applied consistently with the cited Supreme Court and Division Bench decisions, along with the relevant CBIC circular governing DIN requirements.
Conclusion: The assessment order was invalid and liable to be set aside for non-mention of DIN.
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