https://www.taxtmi.com/caselaws?id=768086 An assessment order issued under the GST framework without a DIN is treated as invalid under settled authority and the CBIC DIN circular, making the proceedings unsustainable. The defect goes to the validity of the order itself, so the assessment is liable to be set aside. Fresh assessment may still be undertaken, provided the taxpayer is given notice and a DIN is duly assigned before proceeding. en-us Wed, 19 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768086 An assessment order issued under the GST framework without a DIN is treated as invalid under settled authority and the CBIC DIN circular, making the proceedings unsustainable. The defect goes to the validity of the order itself, so the assessment is liable to be set aside. Fresh assessment may still be undertaken, provided the taxpayer is given notice and a DIN is duly assigned before proceeding. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768086