2025 (1) TMI 1020

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.... : PEDDIBHOTLA VENKATA SAI RAJESH FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER ( Per Hon'ble Sri Justice R Raghunandan Rao) The Court made the following order:(per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with assessment orders in Form GST DRC- 07, dated 07.06.2022, 07.06.2022 and 08.01.2022, passed by the 2nd respondent, under the Goods and Service Tax Act....

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....r (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed 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. Assi....

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.... the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as "C.B.I.C."), had held that an order, which does not contain a DIN number would be non-est and invalid. 7. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2024 (88) G.S.T.L. 179 (A.P.), on the basis of the circular, dated 23.12....