https://www.taxtmi.com/caselaws?id=767386 An assessment order under the GST regime issued without a Document Identification Number (DIN) is treated as non-est and invalid. The Andhra Pradesh High Court applied the Supreme Court's view and earlier Division Bench rulings construing the CBIC DIN requirement, and held that the absence of DIN vitiated the assessment order. The writ petition succeeded, with liberty to complete a fresh assessment after notice and by assigning a DIN, and the intervening period was directed to be excluded for limitation purposes. en-us Wed, 19 Feb 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767386 An assessment order under the GST regime issued without a Document Identification Number (DIN) is treated as non-est and invalid. The Andhra Pradesh High Court applied the Supreme Court's view and earlier Division Bench rulings construing the CBIC DIN requirement, and held that the absence of DIN vitiated the assessment order. The writ petition succeeded, with liberty to complete a fresh assessment after notice and by assigning a DIN, and the intervening period was directed to be excluded for limitation purposes. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767386