2025 (1) TMI 722

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....E PETITIONER : PEDDIBHOTLA VENKATA SAI RAJESH FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following order : ( Per Hon'ble Sri Justice R. Raghunandan Rao ) The petitioner was served with an assessment order, in Form GST DRC-07, dated 29.04.2023, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period 20....

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....with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order. 5. Another Division Bench of this Court by it....