2025 (1) TMI 722

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..... PONDENT : GP FOR COMMERCIAL 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 29.04.2023, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period 2019-20 to 2020-21. This order has been challenged by the petitione .....

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..... 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 its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Ass .....

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