https://www.taxtmi.com/caselaws?id=790427 An assessment order issued under the GST framework without the mandatory Document Identification Number is treated as legally invalid and non-est, so it cannot stand in law. A direct writ challenge to that foundational order remains maintainable even where the statutory appeal was rejected as time-barred, because limitation on the appeal does not cure or validate the underlying illegality. The assessment order was set aside and the matter remanded for fresh adjudication in accordance with law. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 15:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790427 An assessment order issued under the GST framework without the mandatory Document Identification Number is treated as legally invalid and non-est, so it cannot stand in law. A direct writ challenge to that foundational order remains maintainable even where the statutory appeal was rejected as time-barred, because limitation on the appeal does not cure or validate the underlying illegality. The assessment order was set aside and the matter remanded for fresh adjudication in accordance with law. Case-Laws GST Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790427