2025 (2) TMI 931

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....CHETTY Counsel for the Respondent(s): GP FOR COMMERCIAL TAX 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 1^st respondent has been challenged by the pet....

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....rder, which does not contain a DIN number would be non-est and invalid. 5. 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 ....