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    <description>A GST assessment order that did not bear a DIN number was treated as legally unsustainable and was set aside. The court followed the settled position that omission of a DIN in GST communications affects validity, so the impugned assessment could not be sustained. Fresh assessment was nevertheless left open to the revenue, subject to issuance of notice and compliance with the DIN requirement, with the intervening period excluded for limitation purposes.</description>
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      <description>A GST assessment order that did not bear a DIN number was treated as legally unsustainable and was set aside. The court followed the settled position that omission of a DIN in GST communications affects validity, so the impugned assessment could not be sustained. Fresh assessment was nevertheless left open to the revenue, subject to issuance of notice and compliance with the DIN requirement, with the intervening period excluded for limitation purposes.</description>
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