https://www.taxtmi.com/caselaws?id=763863 An assessment order issued under the Goods and Services Tax Act without a Document Identification Number was treated as invalid, because the absence of DIN undermines the validity of the communication and renders it non-est. The High Court applied the settled GST position in line with Supreme Court, Division Bench, and CBIC circular guidance, and set aside the order for non-mention of DIN. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 02 Jul 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763863 An assessment order issued under the Goods and Services Tax Act without a Document Identification Number was treated as invalid, because the absence of DIN undermines the validity of the communication and renders it non-est. The High Court applied the settled GST position in line with Supreme Court, Division Bench, and CBIC circular guidance, and set aside the order for non-mention of DIN. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763863