2025 (3) TMI 1648

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....he Respondent : GP FOR COMMERCIAL TAX ORDER (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, under FORM GST DRC - 07, dated 22.01.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the periods 2022-23. This assessment order of the 1st respondent has been challenged by the petitioner i....

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....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 would mitigate against the validity of such proceedings. Another Di....