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TMI Blog2025 (2) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... E RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following : ( Per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC-07, dated 12.08.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period 2019 to 2020. This order has been challenged by the petitioner in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order. 5. Another Division Bench of this Court by it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber would be non-est and invalid. 7. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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