GST assessment orders without DIN are non est and invalid, making the proceedings legally unsustainable.

An assessment order under the GST regime issued without a Document Identification Number (DIN) is treated as non est and invalid where the absence of DIN is admitted. Applying the settled position reflected in the CBIC circular and the precedent relied upon, the defect was held to affect the very validity of the proceedings rather than amount to a mere procedural irregularity. The assessment order was therefore liable to be set aside.

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Issues: Whether an assessment order issued under the Goods and Services Tax Act, 2017 without a DIN number is valid and enforceable.

Analysis: The absence of a DIN number on the impugned assessment order was admitted. The decision followed the settled position that under the GST regime, read with the CBIC circular and the precedent relied upon, an order lacking a DIN number is treated as non est and invalid. The deficiency was therefore not a mere irregularity but a defect affecting the validity of the proceedings.

Conclusion: The assessment order without a DIN number was liable to be set aside.

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