Mandatory DIN defect in GST assessment can invalidate the order despite portal-based service and delay concerns.

An assessment order lacking a mandatory Document Identification Number was treated as suffering from a patent irregularity, rendering it liable to be set aside. Portal upload was considered relevant for service under the GST framework, but delay in approaching the Court did not bar relief where the impugned order itself was fundamentally defective. The order was therefore set aside and the matter remanded for fresh adjudication with an opportunity of hearing, subject to deposit of 20% of the disputed tax within the stipulated time.

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Issues: (i) Whether the assessment order was vitiated for want of a Document Identification Number or RFN number. (ii) Whether service of the order through portal upload could justify refusal of relief in view of the delay in approaching the Court.

Issue (i): Whether the assessment order was vitiated for want of a Document Identification Number or RFN number.

Analysis: The order under challenge was found to suffer from the absence of a DIN number, which was treated as an inherent defect amounting to a patent irregularity. The Court treated this defect as sufficient to invalidate the assessment order.

Conclusion: The issue was decided in favour of the petitioner.

Issue (ii): Whether service of the order through portal upload could justify refusal of relief in view of the delay in approaching the Court.

Analysis: Section 169(1)(d) of the GST Act, 2017 was relied upon to contend that portal upload constitutes service, but the Court balanced that position against practical difficulties faced by registered persons in accessing the portal. The Court held that, despite delay concerns, relief could still be granted in appropriate cases, particularly where the assessment order suffers from a patent defect.

Conclusion: The issue was decided in favour of the petitioner.

Final Conclusion: The assessment order was set aside and the matter was remanded for fresh adjudication after giving the petitioner an opportunity of hearing, subject to deposit of 20% of the disputed tax within the stipulated time.

Ratio Decidendi: An assessment order lacking the mandatory DIN number suffers from a patent irregularity warranting interference, and portal-based service cannot by itself defeat relief where the impugned order is fundamentally defective.

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