https://www.taxtmi.com/caselaws?id=778771 An assessment order under the GST regime was treated as invalid because it did not bear a DIN number, applying the principle that such omission renders the order unsustainable. A writ challenge to the original assessment order was also held maintainable even though the statutory appeal had been rejected as time-barred, because rejection of the appeal did not bar judicial review of the original order. The impugned assessment order was set aside, the matter remanded for fresh proceedings, and the consequential garnishee notice quashed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778771 An assessment order under the GST regime was treated as invalid because it did not bear a DIN number, applying the principle that such omission renders the order unsustainable. A writ challenge to the original assessment order was also held maintainable even though the statutory appeal had been rejected as time-barred, because rejection of the appeal did not bar judicial review of the original order. The impugned assessment order was set aside, the matter remanded for fresh proceedings, and the consequential garnishee notice quashed. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778771