2025 (7) TMI 1922

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....ner: Y SREENIVASA REDDY ORDER Per Hon'ble Sri Justice R. Raghunandan Rao The petitioner was served with the summary of show-cause notice, in Form GST DRC-01, dated 27.11.2024 and the assessment order, dated 25.02.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period April-2020 to March-2024. These orders of the 1st responde....

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....."), had held that an order, which does not contain a DIN number would be non-est and invalid. 5. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa -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 w....