2025 (2) TMI 931

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....ORDER The petitioner was served with an assessment order vide Reference No.DIN3716112261960, dated 16.11.2022, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"] for the periods July, 2017 to September, 2017. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition. 2. This assessment order vide Referen....

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.... 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 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the....