DIN requirement in GST assessments: order without DIN treated as invalid and set aside

A GST assessment order issued without a Document Identification Number (DIN) was treated as invalid, because the Court relied on Supreme Court and coordinate Division Bench authority as well as the CBIC circular requiring DIN in such proceedings. The absence of DIN in the impugned order rendered the proceedings unsustainable, so the order was set aside. Fresh proceedings were left open only after proper notice and assignment of a DIN in accordance with law.

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

Analysis: The order challenged in the writ petition did not contain a DIN number. The Court noted that the Supreme Court and coordinate Division Benches had treated non-inclusion of DIN in GST proceedings as fatal to the validity of the order, particularly in light of the CBIC circular governing DIN requirement. On that basis, the absence of DIN in the impugned order rendered the proceedings unsustainable.

Conclusion: The impugned assessment order was set aside for want of DIN, with liberty to initiate fresh proceedings after notice and proper assignment of a DIN.

Final Conclusion: The writ petition succeeded and the impugned GST assessment order was annulled, while permitting fresh action in accordance with law.

Ratio Decidendi: A GST assessment order issued without a DIN is invalid and liable to be set aside.

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