GST assessment orders without a DIN are invalid and non-est, with liberty to issue a fresh order after notice.

An assessment order under the GST regime issued without a Document Identification Number (DIN) is treated as non-est and invalid. The Andhra Pradesh High Court applied the Supreme Court's view and earlier Division Bench rulings construing the CBIC DIN requirement, and held that the absence of DIN vitiated the assessment order. The writ petition succeeded, with liberty to complete a fresh assessment after notice and by assigning a DIN, and the intervening period was directed to be excluded for limitation purposes.

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Issues: Whether an assessment order under the Goods and Services Tax Act, 2017 is liable to be set aside for non-mention of a Document Identification Number (DIN).

Analysis: The impugned assessment order was issued without a DIN. The decision relied on the Supreme Court's view that an order lacking a DIN is non-est and invalid, as well as earlier Division Bench decisions of the Court applying the CBIC circular governing DIN requirements. In light of that legal position, absence of DIN in the uploaded assessment order affected its validity.

Conclusion: The assessment order was invalid for want of DIN and was liable to be set aside.

Final Conclusion: The writ petition succeeded, with liberty to complete a fresh assessment after notice and by assigning a DIN, and the relevant intervening period was directed to be excluded for limitation purposes.

Ratio Decidendi: An assessment order under the GST regime that does not bear a DIN is non-est and cannot be sustained.

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