TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether an assessment order under the GST regime is invalid for want of a DIN number; (ii) whether a writ petition challenging the original assessment order is maintainable after the appeal against that order has been rejected as time-barred.
Issue (i): Whether an assessment order under the GST regime is invalid for want of a DIN number.
Analysis: The order noted that the Supreme Court had held that an order issued under the GST framework without a DIN number is invalid. Applying that principle, the impugned assessment order was treated as unsustainable.
Conclusion: The assessment order was held invalid for non-inclusion of a DIN number.
Issue (ii): Whether a writ petition challenging the original assessment order is maintainable after the appeal against that order has been rejected as time-barred.
Analysis: The order relied on an earlier Division Bench view that a challenge to the original order remains maintainable even where the appeal has been disposed of. The appellate rejection, therefore, did not bar judicial review of the original assessment order.
Conclusion: The writ petition was held maintainable notwithstanding rejection of the appeal.
Final Conclusion: The impugned assessment order was set aside, the matter was remanded for fresh proceedings, and the consequential garnishee notice was also quashed.
Ratio Decidendi: An assessment order under the GST regime that does not bear a DIN number is invalid, and a writ challenge to such original order remains maintainable even if the statutory appeal has been dismissed on limitation.
TaxTMI 
