Notice returnable in four weeks in challenge to GST assessment lacking DIN; earlier order set aside stayed; no coercive steps

SC issued notice returnable in four weeks in a challenge to an assessment order that allegedly lacked a DIN. HC had set aside the summary show-cause notice (Form GST DRC-01) and the assessment order, permitting a fresh assessment after assigning a DIN. SC stayed the HC direction pending disposal, subject to the condition that no coercive steps be taken against the petitioner.

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Heard counsel for the Revenue. Issue notice, "returnable in four weeks." "Dasti service, in addition, is permitted." The impugned order passed by the High Court "shall remain stayed from its operation, subject to the condition that no coercive steps be taken against the assessee."

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