2026 (6) TMI 684

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....ioner : J.N Venkata Suresh Kumar Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri J.N.Venkata Suresh Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner was served with a summary of the assessment order in FORM GST DRC-07, dated 05.06.....

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....le Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors [2022 (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 th....