GST — Assessment order — Absence of DIN — Validity (Paras 2, 3, 12) Orders passed under the GST regime without mentioning a valid Document Identification Number (DIN) or RFN are vitiated and liable to be set aside. Absence of DIN is a fundamental defect affecting the validity of the proceedings.

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GST — Assessment order — Absence of DIN — Validity (Paras 2, 3, 12)

Orders passed under the GST regime without mentioning a valid Document Identification Number (DIN) or RFN are vitiated and liable to be set aside. Absence of DIN is a fundamental defect affecting the validity of the proceedings.

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SERVICE OF ORDER — GST Act — Section 169(1)(d) — Upload on portal (Paras 5, 6, 7)

Uploading of orders on the GST portal is recognized as a mode of service under Section 169(1)(d) of the GST Act. However, practical difficulties in accessing such portal-based service have been judicially noticed, and strict reliance on such mode may not always be appropriate in all cases.

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DELAY — Writ jurisdiction — Approach of Court (Paras 4, 8, 10, 11)

Delay in approaching the Court, even if not satisfactorily explained, may be condoned in cases where the impugned order suffers from patent illegality, such as absence of DIN. The Court may adopt a balanced approach considering systemic difficulties under GST regime.

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WRIT JURISDICTION — Conditional interference — Deposit requirement (Para 11)

Relief in writ petitions challenging GST assessments, particularly when filed with delay, can be granted subject to conditions such as deposit of a portion (e.g., 20%) of the disputed tax, to balance equities between taxpayer and revenue.

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REMAND — Fresh assessment — Opportunity of hearing (Para 12)

Where the assessment order is set aside for procedural illegality, the matter can be remanded to the Assessing Authority for fresh consideration after affording opportunity of hearing to the assessee.

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ADJUSTMENT OF PAYMENTS — Interim protection (Para 12)

Amounts already paid or recovered pursuant to the impugned order shall be adjusted against the conditional deposit required by the Court.

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LIMITATION — Exclusion of time (Para 13)

The period during which the writ petition was pending shall be excluded for the purpose of limitation in subsequent proceedings before the Assessing Authority.

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FINAL RESULT (Para 14)

Writ Petition disposed of — Impugned GST orders set aside — Matter remanded subject to deposit of 20% of disputed tax — No costs.