2025 (1) TMI 1424

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..... nt(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, vide Ref. No. ZD370624035554A, dated 26.06.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the periods 2019-20, 2020-21 and 2022-23. The order has been challenged by the petitioner .....

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..... ain 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 mitigate against the validity of such proceed .....

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