9911796707
TMI Blog2025 (3) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... er - HELD THAT:- The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST),[2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT]. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HONOURABLE SRI JUSTICE HARINATH.N FOR THE PETITIONER : PEDDIBHOTLA VENKATA SAI RAJESH 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 with an assessment order, in Form GST DRC-01, dated 20.08.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.02.2023. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct Taxes 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.), on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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