2025 (2) TMI 411

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..... DIN number - HELD THAT:- 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. An .....

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..... URABLE SRI JUSTICE HARINATH. N FOR THE PETITIONER: G NARENDRA CHETTY FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following order : ( Per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 17.10.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"] for the period 2022-23 to .....

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..... t 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 agains .....

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