GST assessment order without DIN held invalid and set aside where the governing circular made DIN mandatory.

An assessment order under the GST regime was treated as invalid where the impugned Form DRC-07 did not contain a Document Identification Number (DIN). The court relied on the governing CBIC circular and prior Supreme Court and Division Bench rulings to hold that, where DIN is mandatory, omission of DIN renders the order non est. The writ petition was therefore allowed, the assessment order was set aside, and liberty was granted to conduct a fresh assessment after notice and proper assignment of DIN.

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

Analysis: The absence of a DIN in the impugned Form DRC-07 was admitted. The decision relied on the Supreme Court and prior Division Bench rulings holding that non-mention of a DIN, in the context of the governing circular of the Central Board of Indirect Taxes and Customs, affects the validity of the order and renders it non est.

Conclusion: The impugned assessment order was invalid for non-mention of DIN and was set aside.

Final Conclusion: The writ petition succeeded, with liberty to undertake a fresh assessment after notice and assignment of DIN.

Ratio Decidendi: An order passed under the GST regime without a DIN, where DIN is mandatory under the governing circular, is invalid and liable to be set aside.

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