2024 (12) TMI 1117

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..... ESPONDENT :  GP FOR COMMERCIAL TAX ORDER The Court made the following order : ( Per Hon'ble Sri Justice R. Raghunandan Rao ) The petitioner was served with an assessment order Ref. No.ZD370824029595Y, dated 31-08-2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"] for the period 2019 to 2020. This assessment order of the 1st respondent .....

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..... ld 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 would miti .....

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