DIN requirement in GST orders: assessment summary set aside for omission of DIN, with liberty for fresh proceedings.

Absence of a DIN number in a GST assessment summary uploaded in FORM GST DRC-07 was treated as a fatal defect. Relying on the Supreme Court's view, the CBIC circular, and prior Division Bench rulings, the HC held that an order issued without a DIN lacks validity. The impugned summary of assessment was set aside, with liberty to the authority to initiate fresh assessment after issuing notice and assigning a DIN number.

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Issues: Whether the summary of assessment in FORM GST DRC-07 was liable to be set aside for want of a DIN number.

Analysis: The order challenged before the Court did not contain a DIN number. The Court relied on the binding effect of the Supreme Court's view and the CBIC circular, and on prior Division Bench decisions holding that omission of a DIN number affects the validity of the proceedings. On that basis, the absence of DIN in the uploaded order was treated as a fatal defect.

Conclusion: The impugned summary of assessment was set aside, with liberty to the authority to conduct fresh assessment after issuing notice and assigning a DIN number.

Ratio Decidendi: An assessment or similar GST order uploaded without a DIN number is invalid and liable to be set aside.

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