9911796707
TMI Blog2025 (5) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent(S): GP For Commercial Tax. JUDGMENT (PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) Heard Sri P. Venkata Prasad, learned counsel appearing for the petitioner, and learned G.P. for Commercial Tax appearing for the respondents. 2. The petitioner was served with an assessment order, dated 10.10.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned assessment order. 5. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P. No. 2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered by the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors 2022 (63) G.S.T.L. 286 (SC) 2. 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 non-est and invalid. 8. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned assessment order would have to be set aside. 10. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 10.10.2023, and the notice in Form GST DRC-16 dated 18.03.2025, issued by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice and by assigning Din number and signature to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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