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TMI Blog2025 (5) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... ERCIAL 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, dated 01.10.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the financial year 2022-23. This order has been challenged by the petitioner in the present writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of this Court, had held that the signature, on the assessment order, cannot be dispensed 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, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment order, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs.
As a sequel, miscellaneous petitions, pending if any, shall stand closed. X X X X Extracts X X X X X X X X Extracts X X X X
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