https://www.taxtmi.com/caselaws?id=774472 An assessment order under the GST regime was treated as invalid where the impugned Form DRC-07 did not contain a Document Identification Number (DIN). The court relied on the governing CBIC circular and prior Supreme Court and Division Bench rulings to hold that, where DIN is mandatory, omission of DIN renders the order non est. The writ petition was therefore allowed, the assessment order was set aside, and liberty was granted to conduct a fresh assessment after notice and proper assignment of DIN. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774472 An assessment order under the GST regime was treated as invalid where the impugned Form DRC-07 did not contain a Document Identification Number (DIN). The court relied on the governing CBIC circular and prior Supreme Court and Division Bench rulings to hold that, where DIN is mandatory, omission of DIN renders the order non est. The writ petition was therefore allowed, the assessment order was set aside, and liberty was granted to conduct a fresh assessment after notice and proper assignment of DIN. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774472