2025 (2) TMI 786

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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, in Form GST DRC-07 vide Reference No.ZD371223002607P, dated 19.02.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period from 2018-19 to 2020-21. This assessment orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... "C.B.I.C."), had held 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 num .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X