2024 (12) TMI 1443

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..... ER ENTERPRISES VERSUS THE DEPUTY ASSISTANT COMMISSIONER (ST) -2 ANDHRA PRADESH, THE ASSISTANT COMMISSIONER (ST) (FAC) , PRODDUTUR-II CIRCLE, THE COMMISSIONER OF STATE TAX, GUNTUR, STATE OF ANDHRA PRADESH. [ 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 wo .....

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..... RENDRA CHETTY COUNSEL FOR THE RESPONDENT: GP FOR COMMERCIAL TAX ORDER (per Hon ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order vide GSTIN:37AIQPS1926D1Z0, dated 05.06.2024 passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short the GST Act ] for the period 2017-2018, 2018-19, 2019-20 and 2020-21. This assessment order of the 1st res .....

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..... hat 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 number would mitigate again .....

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