https://www.taxtmi.com/article/detailed?id=15385 The court concluded that failure to affix a system-generated Document Identification Number (DIN) as required by Board instructions renders a GST assessment order invalid but does not extinguish its operative effect; such orders remain enforceable until set aside, portal upload constitutes valid service, and absence of DIN does not suspend limitation or excuse delay, making laches material where challenges are inordinately delayed. en-us Wed, 12 Nov 2025 08:18:44 +0530 Wed, 12 Nov 2025 08:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15385 The court concluded that failure to affix a system-generated Document Identification Number (DIN) as required by Board instructions renders a GST assessment order invalid but does not extinguish its operative effect; such orders remain enforceable until set aside, portal upload constitutes valid service, and absence of DIN does not suspend limitation or excuse delay, making laches material where challenges are inordinately delayed. Articles Goods and Services Tax - GST Wed, 12 Nov 2025 08:18:44 +0530 https://www.taxtmi.com/article/detailed?id=15385