Validity of electronic assessment orders without DIN: portal reference number upheld; writ dismissed for laches.

Validity of electronic assessment orders without DIN: portal reference number upheld; writ dismissed for laches.Case-LawsGSTValidity of electronically issued assessment orders was contested for absence of a DIN and unsigned show cause notices; the HC reco

Validity of electronic assessment orders without DIN: portal reference number upheld; writ dismissed for laches.
Case-Laws
GST
Validity of electronically issued assessment orders was contested for absence of a DIN and unsigned show cause notices; the HC recorded that the assessment carried a portal-generated Reference No (auto-assigned and exclusive to that assessment) and rejected the challenge to electronic issuance on that basis. The HC also found the petitioner aware of assessment a

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