https://www.taxtmi.com/caselaws?id=777618 GST assessment orders issued without a dynamic identification number were held invalid because DIN was treated as a mandatory feature ensuring authenticity and traceability of communications. The orders were therefore quashed for want of DIN. The bank attachment, being wholly consequential to those assessment orders, could not survive once the foundation of recovery disappeared, and it was also set aside. Fresh assessment was left open in accordance with law, with the intervening period excluded for limitation purposes. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777618 GST assessment orders issued without a dynamic identification number were held invalid because DIN was treated as a mandatory feature ensuring authenticity and traceability of communications. The orders were therefore quashed for want of DIN. The bank attachment, being wholly consequential to those assessment orders, could not survive once the foundation of recovery disappeared, and it was also set aside. Fresh assessment was left open in accordance with law, with the intervening period excluded for limitation purposes. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777618