https://www.taxtmi.com/caselaws?id=468242 An assessment order under GST lacking a Document Identification Number (DIN) was treated as invalid in light of the binding CBIC circular and earlier decisions recognising DIN compliance as material to the validity of GST proceedings. The Court found that an order uploaded without a DIN could not be sustained and set it aside. Fresh assessment was permitted, subject to issuance of notice and assignment of a DIN. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 23 Apr 2026 20:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468242 An assessment order under GST lacking a Document Identification Number (DIN) was treated as invalid in light of the binding CBIC circular and earlier decisions recognising DIN compliance as material to the validity of GST proceedings. The Court found that an order uploaded without a DIN could not be sustained and set it aside. Fresh assessment was permitted, subject to issuance of notice and assignment of a DIN. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468242