https://www.taxtmi.com/caselaws?id=771799 A GST assessment order issued without a Document Identification Number (DIN) was treated as invalid, because the Court relied on Supreme Court and coordinate Division Bench authority as well as the CBIC circular requiring DIN in such proceedings. The absence of DIN in the impugned order rendered the proceedings unsustainable, so the order was set aside. Fresh proceedings were left open only after proper notice and assignment of a DIN in accordance with law. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771799 A GST assessment order issued without a Document Identification Number (DIN) was treated as invalid, because the Court relied on Supreme Court and coordinate Division Bench authority as well as the CBIC circular requiring DIN in such proceedings. The absence of DIN in the impugned order rendered the proceedings unsustainable, so the order was set aside. Fresh proceedings were left open only after proper notice and assignment of a DIN in accordance with law. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771799