GST assessment orders without a DIN number are unsustainable and may be set aside, subject to fresh proceedings with notice.

A GST assessment order that did not bear a DIN number was treated as legally unsustainable and was set aside. The court followed the settled position that omission of a DIN in GST communications affects validity, so the impugned assessment could not be sustained. Fresh assessment was nevertheless left open to the revenue, subject to issuance of notice and compliance with the DIN requirement, with the intervening period excluded for limitation purposes.

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Issues: Whether an assessment order under the GST regime that does not bear a DIN number is valid, and whether such order is liable to be set aside.

Analysis: The order was passed under the Goods and Services Tax Act, 2017 for the relevant financial year, but it admittedly did not contain a DIN number. The decision follows the settled position that, in GST proceedings, non-mention of a DIN number in the communication/order affects its validity. On that basis, the impugned assessment order could not be sustained. The consequential direction permitting a fresh assessment after notice and assignment of a DIN number, together with exclusion of the intervening period for limitation, was granted as ancillary relief.

Conclusion: The impugned GST assessment order was invalid and was set aside, while the assessing authority was left free to proceed afresh in accordance with law.

Final Conclusion: The writ petition succeeded to the extent of annulment of the assessment order, but the revenue was permitted to undertake a fresh assessment after compliance with the DIN requirement and notice requirements.

Ratio Decidendi: An order issued in GST proceedings without a DIN number is not sustainable in law and is liable to be set aside.

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