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TMI Blog2024 (12) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa [ 2024 (7) TMI 1512 - ANDHRA PRADESH HIGH COURT] , 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 Division Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was served with an assessment order Ref. No.ZD370824029595Y, dated 31-08-2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short the GST Act ] for the period 2019 to 2020. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises 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 Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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