TaxTMI 
TaxTMI 
We have received the DRC 01 mentioing the SCN ref. no.; however no DIN is mentioned on DRC 01 as well as the attached Show Cause Notice. Can the legal sanctity of the Show Cause Notice be challenged on this ground?
Validity of DRC 01 not having DIN
23 Jan 2024 
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Mandatory DIN requirement: absence may render a GST communication invalid unless exceptional circumstances permit timely regularisation.
An electronically generated DIN is mandatory for specified GST communications; absent a DIN a communication is invalid unless it falls within limited exceptions (technical difficulty or urgent issuance) with recorded reasons. Such exigent communications must expressly state the absence of a DIN and be regularised within a short period by post facto superior approval, electronic DIN generation and filing. SCN reference numbers are distinct from DIN and cannot substitute for it; a challenge on this ground may be raised but practical relief depends on whether reissuance would be time barred. (AI Summary)
An electronically generated DIN is mandatory for specified GST communications; absent a DIN a communication is invalid unless it falls within limited exceptions (technical difficulty or urgent issuance) with recorded reasons. Such exigent communications must expressly state the absence of a DIN and be regularised within a short period by post facto superior approval, electronic DIN generation and filing. SCN reference numbers are distinct from DIN and cannot substitute for it; a challenge on this ground may be raised but practical relief depends on whether reissuance would be time barred. (AI Summary)