https://www.taxtmi.com/caselaws?id=763537 An assessment order issued under the GST regime without a Document Identification Number was treated as legally invalid. The Court applied the earlier Supreme Court view and the binding departmental circular on DIN compliance, holding that omission of the DIN affects the validity of the uploaded order and renders the proceeding unsustainable. The order was therefore set aside, with liberty to the department to conduct a fresh assessment after notice and proper assignment of a DIN. en-us Wed, 04 Dec 2024 00:00:00 +0530 Wed, 02 Jul 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763537 An assessment order issued under the GST regime without a Document Identification Number was treated as legally invalid. The Court applied the earlier Supreme Court view and the binding departmental circular on DIN compliance, holding that omission of the DIN affects the validity of the uploaded order and renders the proceeding unsustainable. The order was therefore set aside, with liberty to the department to conduct a fresh assessment after notice and proper assignment of a DIN. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763537