2025 (7) TMI 466

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....d THE HONOURABLE SMT JUSTICE SUMATHI 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.....

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.... attached to the said order. The summary of the order, 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....

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....he question of the effect of non-inclusion of DIN number 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.....

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....hat the absence of a DIN would vitiate the proceedings. 10. 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 s....