DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.

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....DIN compliance was treated as mandatory for a GST assessment summary in FORM GST DRC-07; the HC noted that the impugned order carried no DIN and, applying settled law and the CBIC circular, held that the omission affected the validity of the proceeding. On that procedural defect alone, the uploaded assessment summary could not be sustained and was set aside. Liberty was reserved to the authority to undertake fresh assessment after notice and issuance of a DIN-compliant order, with the intervening period excluded for limitation.....