GST communication remains valid without DIN where a verifiable Reference Number and prescribed service modes are present.

A GST order is not invalid merely because it does not expressly bear the label "DIN" if it carries a verifiable Reference Number, can be retrieved on the common portal, and is also served through prescribed statutory modes such as registered post and e-mail. Section 169 of the CGST Act recognises service through these modes, and the later CBIC circular clarifies that a portal-generated communication bearing a verifiable RFN does not require a separate DIN. On that basis, absence of the word "DIN" alone does not vitiate the communication, and the challenge fails.

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Issues: Whether an order issued under the GST law is invalid for want of the label "DIN" when it bears a verifiable Reference Number, is uploaded on the common portal, and is also communicated through registered post and e-mail.

Analysis: Section 169 of the Central Goods and Services Tax Act, 2017 recognises service of a decision or order through multiple prescribed modes, including by making it available on the common portal, by registered post, and by e-mail. The order in question carried a verifiable Reference Number capable of online retrieval on the GST portal, and the record also showed communication through the recognised statutory modes. The later CBIC circular clarified that where a portal-generated communication already bears a verifiable RFN, a separate DIN is not required and the communication remains valid. In these circumstances, absence of the word "DIN" by itself does not invalidate the communication.

Conclusion: The challenge based solely on absence of DIN fails, and the order is not liable to be set aside on that ground.

Ratio Decidendi: A GST communication that is verifiable through the common portal and is served through prescribed statutory modes is not rendered invalid merely because it does not expressly mention DIN.

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