https://www.taxtmi.com/caselaws?id=777509 HC dismissed the writ petitions challenging assessment orders for absence of a Document Identification Number (DIN). The court held s.168 only issues binding instructions to tax authorities; breach may render orders invalid but not void, so they remain effective until set aside by a competent forum. Petitioners' delay in approaching the court was unjustified; absence of DIN on portal service did not constitute non-service in law merely because of CBIC circulars, which are administrative instructions. On grounds of laches and failure to satisfactorily explain delay, interference was declined and petitions dismissed. en-us Fri, 22 Aug 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777509 HC dismissed the writ petitions challenging assessment orders for absence of a Document Identification Number (DIN). The court held s.168 only issues binding instructions to tax authorities; breach may render orders invalid but not void, so they remain effective until set aside by a competent forum. Petitioners' delay in approaching the court was unjustified; absence of DIN on portal service did not constitute non-service in law merely because of CBIC circulars, which are administrative instructions. On grounds of laches and failure to satisfactorily explain delay, interference was declined and petitions dismissed. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777509