2025 (7) TMI 540

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....n assessment order in Form DRC-07, dated 7-8-2024 passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short "the GST Act"] for the period 2019-2020. This assessment order of the 2nd respondent has been challenged by the petitioner in this writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground....

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....T) [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 Division Bench of this Court in the case of Sai Manikanta Electrical Contractors v. Deputy Commissioner [2024 (88) G.S.T.L. 303 (A.P.)], had also held th....