https://www.taxtmi.com/caselaws?id=773122 GST proceedings issued without a mandatory DIN are invalid and cannot be sustained. A show-cause notice uploaded on the portal but lacking a DIN was treated as materially defective, with the CBIC circular relied on to confirm that DIN compliance is required for validity. Because the provisional suspension of registration was purely consequential to that notice, it also could not survive once the notice was set aside. The authority was left free to issue fresh proceedings in accordance with law, provided the notice carries a DIN. en-us Wed, 23 Apr 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773122 GST proceedings issued without a mandatory DIN are invalid and cannot be sustained. A show-cause notice uploaded on the portal but lacking a DIN was treated as materially defective, with the CBIC circular relied on to confirm that DIN compliance is required for validity. Because the provisional suspension of registration was purely consequential to that notice, it also could not survive once the notice was set aside. The authority was left free to issue fresh proceedings in accordance with law, provided the notice carries a DIN. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773122