2025 (4) TMI 932

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.... GP FOR COMMERCIAL TAX ORDER 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 29.07.2024, passed by the 5th respondent, under the Goods and Services Tax Act, 2017 [for short "the GST Act"], for the tax period 2017-2018 to 2023-2024. This assessment order of the 5th responden....

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....oes 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 the validity of s....