2025 (11) TMI 479

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....S): GP FOR COMMERCIAL TAX ORDER Per Hon'ble Sri Justice R. Raghunandan Rao The petitioner was served with the assessment order, in Form GST DRC-07, dated 27.01.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period 2023-2024. This order has been challenged by the petitioner in the present Writ Petition. 2. This order, in ....

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....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 would mitigate against the validity of such proceedings. Another Division Bench of this Court in t....