https://www.taxtmi.com/caselaws?id=771798 An assessment order under the GST regime issued without a Document Identification Number (DIN) is treated as non est and invalid where the absence of DIN is admitted. Applying the settled position reflected in the CBIC circular and the precedent relied upon, the defect was held to affect the very validity of the proceedings rather than amount to a mere procedural irregularity. The assessment order was therefore liable to be set aside. 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=771798 An assessment order under the GST regime issued without a Document Identification Number (DIN) is treated as non est and invalid where the absence of DIN is admitted. Applying the settled position reflected in the CBIC circular and the precedent relied upon, the defect was held to affect the very validity of the proceedings rather than amount to a mere procedural irregularity. The assessment order was therefore liable to be set aside. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771798