https://www.taxtmi.com/caselaws?id=766384 An assessment order under the GST regime without a DIN number is treated as invalid, because communications issued without DIN do not satisfy the prescribed procedural requirement. The text notes that the settled position in GST matters, supported by the binding CBIC circular and existing judicial view, is that absence of DIN undermines the validity of the order. On that basis, the assessment order was liable to be set aside for want of DIN. en-us Wed, 18 Dec 2024 00:00:00 +0530 Fri, 25 Jul 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766384 An assessment order under the GST regime without a DIN number is treated as invalid, because communications issued without DIN do not satisfy the prescribed procedural requirement. The text notes that the settled position in GST matters, supported by the binding CBIC circular and existing judicial view, is that absence of DIN undermines the validity of the order. On that basis, the assessment order was liable to be set aside for want of DIN. Case-Laws GST Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766384