2025 (3) TMI 772

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent: GP For Commercial Tax ORDER The Court made the following: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 18.07.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"] for the period April, 2021 to March, 2022, this order has been challenged by the petitioner. 2. This assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. 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 the validity of such proceedings. Another Division Bench of this Court in....