https://www.taxtmi.com/caselaws?id=780881 HC dismissed the writ petitions challenging assessment orders for absence of a Document Identification Number, holding that Section 168 only issues binding instructions to tax authorities and CBIC circulars are administrative instructions, not statutory mandates. Failure to include a DIN may render an order invalid but does not automatically void it; such orders remain operative until set aside by a competent forum. Electronic portal service is valid under the Act and Rules, and delay in approaching the court (laches) was not satisfactorily explained. Accordingly, the impugned orders are not interfered with and the petitions are dismissed. en-us Fri, 22 Aug 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780881 HC dismissed the writ petitions challenging assessment orders for absence of a Document Identification Number, holding that Section 168 only issues binding instructions to tax authorities and CBIC circulars are administrative instructions, not statutory mandates. Failure to include a DIN may render an order invalid but does not automatically void it; such orders remain operative until set aside by a competent forum. Electronic portal service is valid under the Act and Rules, and delay in approaching the court (laches) was not satisfactorily explained. Accordingly, the impugned orders are not interfered with and the petitions are dismissed. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780881