2025 (5) TMI 2071

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....ER : PASUPULETI VENKATA PRASAD FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following Order: ( Per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 01.02.2025, under the Goods and Service Tax Act, 2017 [for short "the GST Act"]. This order has been challenged by the petitioner in the present Wr....

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....ould 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 such proceedings. Another Div....