{"id":70999,"date":"2025-02-24T13:54:58","date_gmt":"2025-02-24T08:24:58","guid":{"rendered":""},"modified":"2025-02-24T13:54:58","modified_gmt":"2025-02-24T08:24:58","slug":"assessment-orders-without-document-identification-number-are-invalid-and-cannot-be-enforced-under-gst-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70999","title":{"rendered":"Assessment Orders Without Document Identification Number Are Invalid and Cannot Be Enforced Under GST Rules"},"content":{"rendered":"<p>Assessment Orders Without Document Identification Number Are Invalid and Cannot Be Enforced Under GST Rules<br \/>Case-Laws<br \/>GST<br \/>HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court relied on CBIC circular No.128\/47\/2019-GST and previous Division Bench ruling which established that absence of DIN number compromises proceeding validity. Assessment order uploaded to portal without DI<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85991\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessment Orders Without Document Identification Number Are Invalid and Cannot Be Enforced Under GST RulesCase-LawsGSTHC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70999","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70999"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70999\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}