GST assessment orders without DIN are invalid and can be set aside, with fresh assessment permitted after notice and proper DIN allotment.

An assessment order issued under the GST regime in Form GST DRC-07 without a Digital Identification Number (DIN) was treated as invalid because the absence of DIN went to the root of the order's validity. Relying on the governing CBIC circular and prior decisions, the Court held that such a defect could not be cured and set aside the order. Liberty was left to the department to conduct a fresh assessment after issuing notice and allotting a DIN.

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Issues: Whether an assessment order issued under the GST regime without a Digital Identification Number (DIN) was liable to be set aside.

Analysis: The impugned assessment order was issued in Form GST DRC-07 without a DIN. The Court relied on the settled position that absence of a DIN in GST proceedings affects the validity of the order, and referred to the governing CBIC circular and earlier decisions taking the same view. On that basis, the defect was treated as going to the root of the order's validity.

Conclusion: The assessment order without a DIN was invalid and was set aside, with liberty to conduct a fresh assessment after notice and allotment of a DIN.

Ratio Decidendi: Under the GST regime, an assessment order issued without a DIN is invalid and liable to be set aside.

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