2024 (12) TMI 1649

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....er. ORDER Per : R. Raghunandan Rao The petitioner was served with an assessment order, dated 26-3-2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short "the GST Act"] for the period April, 2018 to March, 2023. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by ....

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....ase of Cluster Enterprises v. Deputy Asstt. Commissioner (ST) [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 Com....