GST assessment without DIN is invalid, but fresh assessment may proceed after notice and proper DIN allocation.

An assessment order issued under the GST framework without a DIN is treated as invalid under settled authority and the CBIC DIN circular, making the proceedings unsustainable. The defect goes to the validity of the order itself, so the assessment is liable to be set aside. Fresh assessment may still be undertaken, provided the taxpayer is given notice and a DIN is duly assigned before proceeding.

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Issues: Whether an assessment order under the GST regime is liable to be set aside for non-mention of a DIN number, and whether fresh assessment can be permitted thereafter.

Analysis: The impugned assessment order did not contain a DIN number. The decision relied upon prior authority holding that an order issued under the GST framework without a DIN number is invalid, along with the CBIC circular on DIN requirements. In view of that settled position, the absence of DIN rendered the impugned proceedings unsustainable. Since the defect went to the validity of the order, setting aside the assessment while reserving liberty to proceed afresh after notice and allotment of DIN was warranted.

Conclusion: The assessment order was set aside in favour of the petitioner, with liberty to the assessing authority to undertake fresh assessment after giving notice and assigning a DIN number.

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