https://www.taxtmi.com/highlights?id=90306 The HC set aside the impugned assessment order issued in Form DRC-07 due to the absence of a Document Identification Number (DIN), rendering the proceedings invalid. This decision aligns with binding precedents and a circular mandating the inclusion of a DIN for validity under the GST Act. The court granted liberty to the revenue authority to initiate fresh assessment proceedings, provided proper notice is given and the new order contains a valid DIN. The writ petition was allowed, quashing the original order for procedural non-compliance. en-us Wed, 09 Jul 2025 08:50:47 +0530 Wed, 09 Jul 2025 08:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90306 The HC set aside the impugned assessment order issued in Form DRC-07 due to the absence of a Document Identification Number (DIN), rendering the proceedings invalid. This decision aligns with binding precedents and a circular mandating the inclusion of a DIN for validity under the GST Act. The court granted liberty to the revenue authority to initiate fresh assessment proceedings, provided proper notice is given and the new order contains a valid DIN. The writ petition was allowed, quashing the original order for procedural non-compliance. Highlights GST Wed, 09 Jul 2025 08:50:47 +0530 https://www.taxtmi.com/highlights?id=90306