https://www.taxtmi.com/caselaws?id=777966 The HC dismissed the petitions, holding that absence of a Document Identification Number does not render assessing officers' orders void but may make them invalid; such orders remain effective until declared invalid by a competent forum. Section 168 empowers binding instructions to tax authorities, and breach may invalidate orders but does not automatically nullify them. The court rejected delay claims based on alleged non-receipt via the GST portal, affirming portal service as valid and emphasizing laches; therefore interference with the impugned orders was declined. en-us Fri, 22 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777966 The HC dismissed the petitions, holding that absence of a Document Identification Number does not render assessing officers' orders void but may make them invalid; such orders remain effective until declared invalid by a competent forum. Section 168 empowers binding instructions to tax authorities, and breach may invalidate orders but does not automatically nullify them. The court rejected delay claims based on alleged non-receipt via the GST portal, affirming portal service as valid and emphasizing laches; therefore interference with the impugned orders was declined. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777966