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TMI Blog2025 (1) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... FOR COMMERCIAL TAX ORDER ( Per Hon'ble Sri Justice R Raghunandan Rao) The Court made the following order:(per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with assessment orders in Form GST DRC- 07, dated 07.06.2022, 07.06.2022 and 08.01.2022, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period 2018-19 to 2020- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein 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 ..... o conduct fresh assessment, after giving notice and by assigning a signature to the said orders. 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, interlocutory applications 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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