DIN requirement in GST orders: assessment order without DIN was quashed as invalid, with fresh proceedings permitted.

An assessment order in Form GST DRC-07 issued without a Document Identification Number (DIN) was held invalid and non-est in GST proceedings. Relying on the settled position, including the CBIC circular and earlier rulings, the Court found that an order uploaded on the portal without a DIN could not be sustained. The writ petition was allowed, the assessment order was quashed, and the department was permitted to proceed afresh after issuing notice and assigning a DIN, with the intervening period excluded for limitation purposes.

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Issues: Whether an assessment order in Form GST DRC-07 issued without a Document Identification Number (DIN) was liable to be set aside.

Analysis: The order challenged before the Court did not contain a DIN. The Court relied on the settled position that, in GST proceedings, absence of a DIN in the order affects its validity and renders such communication non-est and invalid. The Court also noticed the relevant CBIC circular and earlier decisions following the same principle, and held that an order uploaded on the portal without a DIN could not be sustained.

Conclusion: The impugned assessment order was liable to be set aside for non-mention of DIN.

Final Conclusion: The writ petition was allowed by quashing the assessment order and permitting the department to proceed afresh after issuing notice and assigning a DIN, with exclusion of the intervening period for limitation purposes.

Ratio Decidendi: In GST proceedings, an assessment or other adjudicatory order issued without a DIN is invalid and cannot be sustained.

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