https://www.taxtmi.com/caselaws?id=793303 Absence of a DIN number in a GST assessment summary uploaded in FORM GST DRC-07 was treated as a fatal defect. Relying on the Supreme Court's view, the CBIC circular, and prior Division Bench rulings, the HC held that an order issued without a DIN lacks validity. The impugned summary of assessment was set aside, with liberty to the authority to initiate fresh assessment after issuing notice and assigning a DIN number. en-us Wed, 03 Dec 2025 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793303 Absence of a DIN number in a GST assessment summary uploaded in FORM GST DRC-07 was treated as a fatal defect. Relying on the Supreme Court's view, the CBIC circular, and prior Division Bench rulings, the HC held that an order issued without a DIN lacks validity. The impugned summary of assessment was set aside, with liberty to the authority to initiate fresh assessment after issuing notice and assigning a DIN number. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793303