DIN requirement under GST: assessment order without DIN was invalid, but fresh assessment was permitted in accordance with law.

An assessment order issued under the GST regime without a DIN was treated as invalid and non est because DIN compliance is mandatory under the CBIC circular and settled Court precedent. The absence of a DIN was held to be a defect going to the validity of the proceedings, so the assessment order was set aside. The revenue authority was, however, allowed to undertake a fresh assessment in accordance with law after issuing notice and assigning a DIN number.

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Issues: Whether an assessment order under the GST regime that did not bear a DIN number was liable to be set aside, and whether fresh assessment could be permitted thereafter.

Analysis: The impugned assessment order admittedly did not contain a DIN number. The decision relied upon the settled position that omission of a DIN affects the validity of the proceedings and renders the order non est. The binding effect of the CBIC circular on DIN compliance was also taken into account, along with prior decisions of the Court following the same principle. On that basis, the absence of DIN was treated as a defect going to the validity of the order.

Conclusion: The impugned assessment order was set aside. The revenue authority was permitted to conduct a fresh assessment after issuing notice and assigning a DIN number.

Final Conclusion: The challenge succeeded to the extent of annulment of the assessment order for want of DIN, while preserving the authority's power to complete the matter afresh in accordance with law.

Ratio Decidendi: An order issued under the GST regime without a DIN number is invalid and cannot be sustained.

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