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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 absence of a DIN in the impugned GST DRC-07 order was treated as a material defect affecting the validity of the proceeding. Reliance was placed on the binding view that an order without a DIN is non-est and invalid, as well as on the CBIC circular requiring proper DIN compliance. Earlier Division Bench decisions of the Court were also followed, holding that non-mention of a DIN undermines the legality of the order.
Conclusion: The impugned assessment order was held invalid and liable to be set aside for non-mention of a DIN.
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