2025 (2) TMI 784

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....V J K Kumar For the Respondent : GP For Commercial Tax The Court made the following order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form VAT-203, vide DIN3715042443979 dated 15.04.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"]. The order has been challenged by the petiti....

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....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 its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs T....