2025 (2) TMI 878

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....r 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 an assessment order in Form GST DRC-07, dated 26.10.2023, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short "the GST Act"] for the periods 2019-20 and 2020-21. This order has been challenged by the ....

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....e 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 its Judgment, dated 19.03.2024, in the case of M/s. SRS Tr....