2025 (9) TMI 107

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....dan Rao And Honourable Sri Justice T.C.D.Sekhar For the Petitioner : Shaik Jeelani Basha For the Respondent(S): GP For Commercial Tax ORDER The Court made the following: Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner was served with assessment orders, dated 2....

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....22 (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 DIN number would be invalid. 6. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner ....