2025 (7) TMI 466

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....THI JAGADAM FOR THE PETITIONER : V SIDDHARTH REDDY FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following order : ( Per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court challenging the impugned order passed by the 1st respondent, dated 02.02.2022, in Form GST DRC-07 garnishee notice, dated 15.05.2023, and notice issued under Section 78 o....

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....er, dated 01.02.2022, also does not have any DIN attached to the said order. 5. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be di....

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....on proceedings, under the G.S.T. Act, came to be considered by the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors 2022 (63) G.S.T.L. 286 (SC). The Hon'ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as "C.B.I.C."), had held that an order, which does not contain a ....

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....As the DIN is not attached to the impugned proceedings except the proceedings of 15.05.2023, it would be appropriate to set aside the order of assessment, dated 02.02.2022, as well as the summary of the order of assessment, dated 01.02.2022. Consequently, the garnishee order notice of 15.05.2023 would also have to be set aside as the said garnishee is based on the aforesaid impugned proceedings. ....