Amaravati, Sept. 1 -- The Andhra Pradesh High Court has ruled that assessment orders issued without the mandatory Document Identification Number (DIN) are invalid but not void, meaning they remain operative until specifically annulled by a competent court.

Section 168(1) of the Central Goods and Services Tax (CGST) Act, which prescribes the power to issue instructions or directions, states that the Central Board of Indirect Taxes and Customs (CBIC) may issue orders, instructions, or directions to central tax officers, and all such officers and persons engaged in implementing the Act shall observe and comply with those orders, instructions, or directions.

Pursuant to this provision, the CBIC issued circulars requiring that every document...