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TMI Blog2025 (2) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ings, under the G.S.T. Act, came to be considered by the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors [2022 (8) TMI 216 - SUPREME COURT]. The Hon'ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as "C.B.I.C."), had held that an order, which does not contain a DIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved with an assessment order vide Reference No.DIN3716112261960, dated 16.11.2022, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"] for the periods July, 2017 to September, 2017. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition. 2. This assessment order vide Reference No.DIN3716112261960, is ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 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 against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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