https://www.taxtmi.com/caselaws?id=781011 An assessment order in Form GST DRC-07 issued without a Document Identification Number (DIN) was held invalid and non-est in GST proceedings. Relying on the settled position, including the CBIC circular and earlier rulings, the Court found that an order uploaded on the portal without a DIN could not be sustained. The writ petition was allowed, the assessment order was quashed, and the department was permitted to proceed afresh after issuing notice and assigning a DIN, with the intervening period excluded for limitation purposes. en-us Wed, 07 May 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781011 An assessment order in Form GST DRC-07 issued without a Document Identification Number (DIN) was held invalid and non-est in GST proceedings. Relying on the settled position, including the CBIC circular and earlier rulings, the Court found that an order uploaded on the portal without a DIN could not be sustained. The writ petition was allowed, the assessment order was quashed, and the department was permitted to proceed afresh after issuing notice and assigning a DIN, with the intervening period excluded for limitation purposes. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781011