https://www.taxtmi.com/caselaws?id=769018 An assessment order under the GST framework issued without a DIN was treated as invalid because GST communications and orders are required to bear a DIN under the applicable CBIC circular. The Court followed the settled position that absence of a DIN goes to the validity of the proceeding, and the impugned assessment was set aside. The authority was permitted to proceed afresh after issuing notice and assigning a DIN, with time spent in the earlier proceeding excluded for limitation purposes. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769018 An assessment order under the GST framework issued without a DIN was treated as invalid because GST communications and orders are required to bear a DIN under the applicable CBIC circular. The Court followed the settled position that absence of a DIN goes to the validity of the proceeding, and the impugned assessment was set aside. The authority was permitted to proceed afresh after issuing notice and assigning a DIN, with time spent in the earlier proceeding excluded for limitation purposes. Case-Laws GST Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769018