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TMI Blog2025 (1) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... , on the impugned assessment order - HELD THAT:- A Division Bench of this Court in the case of M/S. CLUSTER 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... URABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM Counsel for the Petitioner: M. Naga Deepak. Counsel for the Respondent(S): GP For Commercial Tax. ORDER PER (HON BLE SRI JUSTICE R. RAGHUNANDAN RAO) 1. The petitioner was served with an assessment order, in Form GST DRC-07, dated 30.04.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-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, dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. 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.), o n the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST, issued by the C.B.I.C., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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