2025 (6) TMI 338

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....ommercial Tax ORDER The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with the order of assessment, in Form GST DRC-07, dated 31.12.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period from 2021-22 and 2022-23. This assessment order of the 1st respondent has been challen....

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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 the ....